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Vanuatu e-Invoicing
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Since 1 August 2025, Vanuatu's Sales Monitoring System (VSMS) requires VAT-registered businesses to issue every sale as a signed fiscal invoice from an accredited device that reports to DCIR. In Shefa, very large firms were due by 30 June 2026, medium by 30 September 2026 and small by 31 December 2026.
Previous
30 June 2026
Very large enterprises due
Latest
16 September 2026
Vanuatu offers VSMS extensions to medium taxpayers
Next
31 December 2026
Small and micro businesses due
Vanuatu e-Invoicing Overview
B2B
phased
since 30 June 2026The Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 , made under section 61 of the Tax Administration Act No. 37 of 2018, requires a taxpayer to operate an electronic fiscal device for each business and to issue a fiscal invoice for each transaction, including a tax invoice. In a business to business sale the seller must request and record the buyer's TIN. Public Notice No. 006 of 2026 sets compliance dates for VAT-registered businesses in Port Vila and Shefa: very large enterprises (2025 turnover of 100 million and above) by 30 June 2026, medium enterprises (10 to under 100 million) by 30 September 2026, and small and micro businesses (4 to under 10 million) by 31 December 2026. Medium businesses must transmit transaction data and dispense fiscalised invoices from 1 October 2026 unless granted an extension.
B2G
phased
since 30 June 2026Sales to government bodies are handled like any other sale. Clause 18 (1) (i) of the Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 makes it an offence, in a business to business or business to government transaction, to fail to request the customer's Tax Identification Number or to record it in the POS. The supplier's segment deadline therefore governs invoices to ministries and public bodies; no separate government channel has been announced.
B2C
phased
since 30 June 2026Consumer receipts are central to the system. Under clause 15 of the Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 , the taxpayer must issue a fiscal invoice for each transaction in all its branches and display a notice approved by the Director beside each POS. Customers may scan the QR code on the receipt to verify it and join a compliance awards programme, and must report a missing or inaccurate fiscal invoice. DCIR's VSMS FAQ states that manual invoices may no longer be issued.
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Implementation Timeline(6 events)
Key mandate dates. Select a date for detail, or show all updates below.
National consultation on the VSMS
22 April 2025
Policy
Regulation Order No. 153 of 2025 made and in force
1 August 2025
Legislative
The Deputy Prime Minister and Minister of Finance made the Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 on 1 August 2025 under section 61 of the Tax Administration Act No. 37 of 2018. It took effect that day with a six-month grace period. Public Notice No. 009 of 2025 asked all VAT-registered businesses to enrol, and Public Notice No. 010 of 2025 set a registration deadline of 30 September 2025, which DCIR extended to 17 October 2025 .
Segment compliance schedule published
25 February 2026
Policy
Very large enterprises due
30 June 2026
Domestic
VAT-registered businesses in Port Vila and Shefa with 2025 turnover of 100 million and above had to be compliant by 30 June 2026 under Public Notice No. 006 of 2026 . Shortly before that date, Public Notice No. 011 of 2026 let Large Taxpayers on DCIR's eligible list apply, up to the compliance due date, for an extension of two or three months, decided case by case.
Medium enterprises due
30 September 2026
Domestic
Businesses with 2025 turnover of 10 million but under 100 million reached their compliance date on 30 September 2026. DCIR's medium segment extension page says compliant businesses must be transmitting transaction data and dispensing fiscalised invoices from 1 October 2026, and offers listed TINs a two-week window to apply for more time.
Small and micro businesses due
31 December 2026
Domestic
Small and micro VAT-registered businesses with 2025 turnover of 4 million but under 10 million must be compliant by 31 December 2026, the last date in Public Notice No. 006 of 2026 . No public notice yet fixes dates for provinces outside Shefa; DCIR's awareness presentation shows Sanma, Malampa, Penama and Torba following in 2027 and Tafea in 2028.
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Compliance Regime
Tax Authority
CTC Model
Real-time reporting
An electronic fiscal device combines accredited POS software or hardware, a sales data controller and a secure element issued by DCIR as a smart card or digital certificate file. The sales data controller can be an external E-SDC at the business or the department-hosted V-SDC. The VSMS FAQ explains that the POS sends transaction data to the SDC, which signs and formats the invoice using the secure element and returns it for printing while transmitting the data to the VSMS; an E-SDC keeps issuing invoices when the internet is down. Schedule 2 of the Regulation Order No. 153 of 2025 likewise requires E-SDCs to store data locally and submit it in batches in offline scenarios. Every fiscal invoice carries the digital signature and a QR code for verification and must be in English.
Standards
N/A
Record-keeping & Reporting
SAF-T
Not required
N/A
Technical Formats
N/A
Penalties
Criminal offences under the Order
Operating without an accredited device, failing to register for an EFD, failing to issue a fiscal invoice for each transaction, or issuing one that lacks the required particulars each carries a fine of VT1,000,000, and most also allow imprisonment of up to 12 months, under clause 18 of the Regulation Order No. 153 of 2025 . Tampering with or falsifying fiscal data carries the same maximum.
Escalating penalty notices
Non-compliant businesses may receive up to three successive penalty notices before a case is referred to court as a civil proceeding, from VT 250,000 to VT 500,000 on a first notice depending on the offence, plus 10 per cent on the second and a further 5 per cent on the third, under Public Notice No. 011 of 2026 . Operating without an accredited EFD or POS starts at VT 500,000.
Exemptions
Businesses not registered for VAT
The Regulation Order No. 153 of 2025 defines a taxpayer as a person registered under the Value Added Tax Act [CAP 247] or required by the Director to issue a receipt or invoice. Licensed businesses below the VAT registration threshold are not bound, but clause 21 lets the Director place selected categories under a probationary monitoring period by written notice.
Approved extensions
Large taxpayers on DCIR's eligible list may apply for an extension of two or three months under Public Notice No. 011 of 2026 . Under the medium segment extension process , listed medium taxpayers may receive two months, or up to three months for an in-house solution under accreditation. Applying does not pause the obligation.
Latest Update
Timeline Update
16 Sept 2026Vanuatu offers VSMS extensions to medium taxpayers
DCIR opened a two-week extension request window for medium segment taxpayers on its published eligible list, ahead of their 30 September 2026 deadline. Businesses must transmit transaction data and issue fiscalised invoices from 1 October 2026 unless granted two months, or up to three months for an in-house solution under accreditation.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Vanuatu
Vanuatu is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in Vanuatu is in a phased rollout since 30 June 2026. The Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 , made under section 61 of the Tax Administration Act No. 37 of 2018, requires a taxpayer to operate an electronic fiscal device for each business and to issue a fiscal invoice for each transaction, including a tax invoice. In a business to business sale the seller must request and record the buyer's TIN. Public Notice No. 006 of 2026 sets compliance dates for VAT-registered businesses in Port Vila and Shefa: very large enterprises (2025 turnover of 100 million and above) by 30 June 2026, medium enterprises (10 to under 100 million) by 30 September 2026, and small and micro businesses (4 to under 10 million) by 31 December 2026. Medium businesses must transmit transaction data and dispense fiscalised invoices from 1 October 2026 unless granted an extension.
B2G e-Invoicing in Vanuatu is in a phased rollout since 30 June 2026. Sales to government bodies are handled like any other sale. Clause 18 (1) (i) of the Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 makes it an offence, in a business to business or business to government transaction, to fail to request the customer's Tax Identification Number or to record it in the POS. The supplier's segment deadline therefore governs invoices to ministries and public bodies; no separate government channel has been announced.
Vanuatu supports the following e-Invoice formats: N/A.
Vanuatu uses the following e-Invoicing standards: N/A.
An electronic fiscal device combines accredited POS software or hardware, a sales data controller and a secure element issued by DCIR as a smart card or digital certificate file. The sales data controller can be an external E-SDC at the business or the department-hosted V-SDC. The VSMS FAQ explains that the POS sends transaction data to the SDC, which signs and formats the invoice using the secure element and returns it for printing while transmitting the data to the VSMS; an E-SDC keeps issuing invoices when the internet is down. Schedule 2 of the Regulation Order No. 153 of 2025 likewise requires E-SDCs to store data locally and submit it in batches in offline scenarios. Every fiscal invoice carries the digital signature and a QR code for verification and must be in English.
Vanuatu has penalties for e-Invoicing non-compliance. Criminal offences under the Order: Operating without an accredited device, failing to register for an EFD, failing to issue a fiscal invoice for each transaction, or issuing one that lacks the required particulars each carries a fine of VT1,000,000, and most also allow imprisonment of up to 12 months, under clause 18 of the Regulation Order No. 153 of 2025; Escalating penalty notices: Non-compliant businesses may receive up to three successive penalty notices before a case is referred to court as a civil proceeding, from VT 250,000 to VT 500,000 on a first notice depending on the offence, plus 10 per cent on the second and a further 5 per cent on the third, under Public Notice No. 011 of 2026; Temporary closure: Where a taxpayer or supplier ignores a written notice, the Director may obtain a court order closing all or part of the business for up to 14 working days, under clause 20 of the Regulation Order No. 153 of 2025.
The next e-Invoicing deadline in Vanuatu is 31 December 2026: Small and micro businesses due. Small and micro VAT-registered businesses with 2025 turnover of 4 million but under 10 million must be compliant by 31 December 2026, the last date in Public Notice No. 006 of 2026.
B2C e-Invoicing in Vanuatu is in a phased rollout since 30 June 2026. Consumer receipts are central to the system. Under clause 15 of the Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025 , the taxpayer must issue a fiscal invoice for each transaction in all its branches and display a notice approved by the Director beside each POS. Customers may scan the QR code on the receipt to verify it and join a compliance awards programme, and must report a missing or inaccurate fiscal invoice. DCIR's VSMS FAQ states that manual invoices may no longer be issued.
Exemptions from Vanuatu e-Invoicing may apply to: Businesses not registered for VAT, Approved extensions. Check specific criteria as exemptions vary by transaction type and business size.