Regulatory updates - Vanuatu

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

2025-09-03

Vanuatu preparing to implement digital VAT reporting

To improve tax compliance and reduce the tax gap, Vanuatu is planning to mandate real-time reporting of VAT invoice data.

The Ministry of Finance plans to launch the Vanuatu Sales Monitoring System (VSMS) as part of its administration reforms aimed at digitizing tax monitoring, boosting VAT compliance, and revenue collection.

The rollout will be conducted in three phases, province by province, starting with the e-reporting of business-to-consumer transactions.  

VSMS is planned to be introduced by January 2026. Vanuatu is drawing lessons from other countries in the region, like Fiji and Samoa, which have rolled out similar systems.

More information on expanding the mandate to business-to-business transactions is yet to be published.

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