Samoa
WSSamoa levies 15% value added goods and services tax (VAGST), and its revenue ministry requires businesses with annual turnover above SAT 200,000 to issue fiscal invoices from accredited devices connected to the Tax Invoice Monitoring System (TIMS); the sources reviewed describe no structured e-invoicing obligation.
Guide reviewed .
Invoicing and electronic documents
Tax Invoice Monitoring System (TIMS)
The ministry's monitoring system, launched on 5 March 2020 and built on the TaxCore platform, under the Tax Administration (Tax Invoice Monitoring System) Regulations 2020. Accredited devices report each transaction and issue verifiable invoices or receipts. It aims to improve compliance and reduce the grey economy. It is a fiscal-receipt system, not an invoice exchange network, and has no link to Peppol.
Fiscal invoice signed by a sales data controller · Official source: Samoa revenue ministry · Inland Revenue services, including TIMS and VAGST
Electronic fiscal device (EFD)
A point-of-sale or invoicing system, a sales data controller (Virtual SDC from the ministry, or an accredited External SDC) and a secure element, which the ministry issues free of charge. Products need technical and administrative accreditation, and a change to an accredited product voids it.
Accredited POS with V-SDC or E-SDC · Official source: Samoa revenue ministry · Inland Revenue services, including TIMS and VAGST
Samoa E-Tax
The ministry's online portal for managing and filing tax returns. It handles returns, not invoices.
Online returns · Official source: Samoa revenue ministry · Inland Revenue services, including TIMS and VAGST
Peppol
No Peppol Authority for Samoa is listed, and the ministry's sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.
Not applicable · Official source: OpenPeppol · Peppol Authorities
Samoa's digital invoicing requirement is a fiscal-receipt regime. A covered business issues every sale, including tax invoices to other businesses, through an accredited EFD that reports to TIMS. Check whether the Commissioner has notified the business and which group it is in, and make sure its POS and SDC are compliant with TIMS version 3, as the upgrade notice explains.
The fiscal invoice definition and the core obligations are in the 2020 Regulations, as amended in 2023. The sources reviewed describe no structured e-invoice exchange and no Peppol arrangement, so a Peppol invoice to a Samoan buyer doesn't replace the seller's TIMS fiscal invoice.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe ministry's TIMS and VAGST guidance and the TIMS Regulations require fiscal invoices from accredited devices. They set no requirement to exchange structured electronic invoices between businesses or with government.
Official source: Samoa revenue ministry · Inland Revenue services, including TIMS and VAGSTFiscal invoices · TIMS
Mandatory above SAT 200,000 annual turnover, by groupUnder the 2020 Regulations a fiscal invoice is a receipt issued from an EFD for a transaction, and it includes a tax invoice. The 2023 amendment excludes taxpayers with gross annual turnover of SAT 200,000 or less, based on the latest income tax return, although the Commissioner may put them on probationary monitoring. The Commissioner notifies each covered taxpayer and sets each group's compliance date by notice on the ministry's website.
Official source: Samoa · Tax Administration (Tax Invoice Monitoring System) Amendment Regulations 2023 (ministry copy)Penalties
Turnover-based finesFailing to operate an EFD by the group's date and other breaches carry fines on conviction of 50 to 100 penalty units, depending on turnover. Breaching the taxpayer duties in regulation 16 can also lead to imprisonment of up to 24 months. Not entering a transaction into the EFD is an offence.
Official source: Samoa · Tax Administration (Tax Invoice Monitoring System) Amendment Regulations 2023 (ministry copy)TIMS version 3
Migration requiredThe ministry upgraded TIMS from version 2 to version 3 in August 2025. Version 2 systems and SDCs can keep operating for a time but must move to version 3 to stay compatible.
Official source: Samoa revenue ministry · notice on the TIMS version 3 upgrade, 4 August 2025Value added goods and services tax (VAGST)
In forceVAGST is charged at 15% on most goods and services supplied by registered businesses, and on most imports. Registration is required when annual turnover from a licensed business exceeds, or is expected to exceed, SAT 130,000.
Official source: Samoa revenue ministry · Inland Revenue services, including TIMS and VAGST
Timeline
-
TIMS launched
The Tax Invoice Monitoring System went live.
Official source: Samoa revenue ministry · Inland Revenue services, including TIMS and VAGST -
Group 3 registration deadline
Taxpayers listed in Group 3 had to register and install an EFD under the 2020 Regulations.
Official source: Samoa revenue ministry · notice to taxpayers on TIMS implementation (Group 3), 11 November 2024 -
Group 3 full compliance
Group 3 taxpayers had to be fully compliant with TIMS.
Official source: Samoa revenue ministry · notice to taxpayers on TIMS implementation (Group 3), 11 November 2024 -
TIMS version 3 upgrade
Scheduled maintenance for the upgrade began. Virtual SDC users could not process transactions during the downtime; External SDC users could continue offline.
Official source: Samoa revenue ministry · notice on the TIMS version 3 upgrade, 4 August 2025
Peppol in Samoa
- 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.