Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Papua New Guinea

Papua New Guinea e-Invoicing

Updated 30 August 2025

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Papua New Guinea

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Papua New Guinea has a planned e-invoicing regime covering B2B, B2G and B2C from 2025. The GMS system generates electronic receipts transmitted in real time to the Internal Revenue Commission through checkout integration, including consumer transactions at retail points of sale.

Papua New Guinea e-Invoicing Overview

B2B
planned
since 1 January 2025
GMS system generates electronic receipts transmitted to IRC via checkout integration.
B2G
planned
since 1 January 2025
GMS implementation for government with real-time digital tracking.
B2C
planned
since 1 January 2025
GMS e-receipting system planned for consumer transactions at retail points of sale.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Papua New Guinea

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(4 events)

Key mandate dates. Select a date for detail, or show all updates below.

GMS system development begins
1 January 2024
System preparation
Internal Revenue Commission (IRC) begins development of GST Monitoring System with DTI TaxCore technology.
GMS rollout commences
1 January 2025
National implementation
GST Monitoring System rollout begins nationwide to digitally track GST transactions and reduce tax evasion.
Point-of-sale integration phase
1 June 2025
Retail integration
GMS embedding at checkout systems across supermarkets and retail establishments for real-time receipt generation.
Full system operational
1 January 2026
Complete coverage
GMS fully operational across Papua New Guinea for comprehensive digital tax compliance and fraud prevention.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Real-time reporting
Real-time digital tracking and transmission; GMS embeds at checkout systems; direct IRC integration for tax compliance and fraud prevention
Network
Real-time reporting
Standards
GST Monitoring System (GMS) by DTI, TaxCore international system adaptation, Real-time point-of-sale integration

Record-keeping & Reporting

SAF-T
N/A
No SAF-T implementation; Papua New Guinea developing GST Monitoring System for real-time transaction tracking and electronic receipt generation

Technical Formats

Electronic receipts (real-time transmission to IRC)

Detailed exemptions, penalties and cross-border rules for Papua New Guinea are not yet published. The official sources have the latest detail.

Official Sources

  • irc.gov.pgOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • AustraliaVoluntary
  • New ZealandVoluntary
  • BangladeshPhased
  • BeninMandatory

Frequently asked questions about e-Invoicing in Papua New Guinea

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Papua New Guinea.

B2B e-Invoicing in Papua New Guinea is planned for future implementation since 2025-01-01. GMS system generates electronic receipts transmitted to IRC via checkout integration.

B2G e-Invoicing in Papua New Guinea is planned for future implementation since 2025-01-01. GMS implementation for government with real-time digital tracking.

Papua New Guinea supports the following e-Invoice formats: Electronic receipts (real-time transmission to IRC).

Papua New Guinea uses the following e-Invoicing standards: GST Monitoring System (GMS) by DTI, TaxCore international system adaptation, Real-time point-of-sale integration.

Real-time digital tracking and transmission; GMS embeds at checkout systems; direct IRC integration for tax compliance and fraud prevention

B2C e-Invoicing in Papua New Guinea is planned for future implementation since 2025-01-01. GMS e-receipting system planned for consumer transactions at retail points of sale.