Vanuatu
VUVanuatu levies 15% VAT administered by the Department of Customs and Inland Revenue (DCIR), which is phasing in the Vanuatu Sales Monitoring System (VSMS) so that VAT-registered businesses issue fiscal invoices from accredited devices that report each sale; the sources reviewed describe no structured e-invoicing obligation.
Guide reviewed .
Invoicing and electronic documents
Vanuatu Sales Monitoring System (VSMS)
DCIR's sales reporting system, officially launched on 1 August 2025 under section 61 of the Tax Administration Act No. 37 of 2018 and the VSMS Regulation Order No. 153 of 2025. It aims to improve tax compliance and reduce the grey economy, and customers can check an invoice's validity and report missing invoices. It is a fiscal-receipt system, not an invoice exchange network, and has no link to Peppol.
Fiscal data signed by a sales data controller; fiscal invoice from the POS · Official source: Department of Customs and Inland Revenue · Vanuatu Sales Monitoring System (VSMS)
Electronic fiscal device (EFD)
A point-of-sale (POS) system with a sales data controller and a secure element. DCIR provides a Virtual SDC (V-SDC) that needs a stable internet connection; accredited vendors supply External SDCs (E-SDC) that keep issuing fiscal invoices during connection outages. Only accredited EFDs may be used.
Accredited POS with V-SDC or E-SDC · Official source: Department of Customs and Inland Revenue · Vanuatu Sales Monitoring System (VSMS)
Peppol
No Peppol Authority for Vanuatu is listed, and the DCIR sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.
Not applicable · Official source: OpenPeppol · Peppol Authorities
Vanuatu's digital invoicing requirement is a fiscal-receipt regime. A VAT-registered business must issue every sale, including tax invoices to other businesses, through an accredited POS and sales data controller that reports to DCIR. Check the business's turnover band and province against Public Notice No. 006 of 2026, and use only products on DCIR's accredited list, linked from the VSMS page.
The sources reviewed describe no structured e-invoice exchange and no Peppol arrangement. A Peppol invoice to a Vanuatu buyer doesn't replace the fiscal invoice the seller's device must issue. The published schedule covers Port Vila and Shefa, and other provinces follow later, so confirm current dates with DCIR. Some DCIR documents give the address customsinlandrevenue.gov.vu, which didn't resolve during this review; the same pages are served from vanuatucustoms.gov.vu.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedDCIR's VAT and VSMS pages and the VSMS Regulation require fiscal invoices from accredited devices. They set no requirement to exchange structured electronic invoices between businesses or with government.
Official source: Department of Customs and Inland Revenue · Vanuatu Sales Monitoring System (VSMS)Fiscal invoices · VSMS
Mandatory for VAT-registered businesses, phased by turnoverA taxpayer registered for VAT must operate an EFD for each business and produce a fiscal invoice for each transaction, including advance payments and refunds. The device sends the fiscal data through its secure element to the VSMS, which verifies it before the invoice is signed; customers can check invoices by QR code. A fiscal invoice includes a tax invoice, so business-to-business sales are covered. The Regulation gave existing taxpayers a six-month grace period, extendable case by case, and lets DCIR place licensed businesses below the VAT threshold on probationary monitoring.
Official source: Republic of Vanuatu · Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 (DCIR copy)VSMS rollout in Port Vila and Shefa
Very large and medium deadlines passed; small and micro due 31 December 2026Public Notice No. 006 of 2026 phases the VSMS by 2025 annual turnover, starting in Shefa Province and later extending to other provinces. Very large enterprises (VT 100 million and above) had to comply by 30 June 2026, medium enterprises (VT 10 million to under 100 million) by 30 September 2026, and small and micro businesses (VT 4 million to under 10 million) by 31 December 2026. Each must enrol, install an accredited system and complete accreditation first.
Official source: Department of Customs and Inland Revenue · Public Notice No. 006 of 2026, VSMS implementation and compliance scheduleMedium enterprises · extensions
Case-by-case extensionMedium taxpayers on DCIR's eligible TIN list could apply for a two-month extension, or up to three months when accrediting an in-house solution with valid justification. Approval isn't automatic. Others had to transmit data and issue fiscal invoices from 1 October 2026; first-notice penalties for non-compliance range from VT 250,000 to VT 500,000.
Official source: Department of Customs and Inland Revenue · VSMS extension requests for medium taxpayersValue added tax (VAT)
In forceThe Value Added Tax Act [CAP 247] and the Tax Administration Act No. 37 of 2018 apply. The rate is 15%. Registration is required when taxable supplies in any 12 months exceed, or are expected to exceed, VT 4 million. Returns and payment are due on the 27th day after the end of each period, normally monthly; businesses below VT 8 million may apply to file quarterly.
Official source: Department of Customs and Inland Revenue · Value Added Tax introductionVAT tax invoices
Required on request between registered personsInput tax credit is available only with a valid tax invoice. A registered person making a taxable supply to another registered person must issue a tax invoice within 28 days of being asked.
Official source: Department of Customs and Inland Revenue · Value Added Tax introduction
Timeline
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Tax Administration Act No. 37 of 2018 in force
The common administration law for VAT and other taxes took effect. Section 61 is the basis for the VSMS.
Official source: Department of Customs and Inland Revenue · Value Added Tax introduction -
VSMS launched
DCIR officially launched the Vanuatu Sales Monitoring System, and registration opened for VAT-registered taxpayers.
Official source: Department of Customs and Inland Revenue · Vanuatu Sales Monitoring System (VSMS) -
Very large enterprises comply
The VSMS deadline for VAT-registered businesses in Port Vila and Shefa with 2025 turnover of VT 100 million or more.
Official source: Department of Customs and Inland Revenue · Public Notice No. 006 of 2026, VSMS implementation and compliance schedule -
Medium enterprises comply
The VSMS deadline for 2025 turnover from VT 10 million to under VT 100 million, subject to approved extensions.
Official source: Department of Customs and Inland Revenue · Public Notice No. 006 of 2026, VSMS implementation and compliance schedule - Upcoming at review
Small and micro businesses comply (announced)
The VSMS deadline for 2025 turnover from VT 4 million to under VT 10 million in Port Vila and Shefa.
Official source: Department of Customs and Inland Revenue · Public Notice No. 006 of 2026, VSMS implementation and compliance schedule
Peppol in Vanuatu
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.