Vanuatu VAT / GST

VAT rates and scope

• VAT scope and administration — VAT is Vanuatu's primary consumption tax, administered by the Department of Customs and Inland Revenue (DCIR) under the Value Added Tax Act. It applies at a single standard rate of 15%, with defined zero-rated and exempt categories. (Value Added Tax Act)
• Standard VAT rate — 15 % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Zero-rated — exported goods — 0% on exported goods and goods not situated in Vanuatu at the time of supply % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Zero-rated — services to non-residents — 0% on services provided to non-residents outside Vanuatu and services physically supplied outside Vanuatu % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Zero-rated — going concern and international transport — 0% on a taxable activity sold as a going concern to a registered person, and on international transportation of passengers and goods % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Exempt — financial services — Financial services are exempt from VAT (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Exempt — residential rental — Residential rental accommodation is exempt from VAT (also the sale of a property used for residential rental for at least 5 years) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Exempt — education and donated goods — Education by an approved educational institution and donated goods/services sold by non-profit organisations are exempt (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Compulsory registration threshold — 4,000,000 VUV (of taxable supplies in any 12-month period (actual or expected)) (Value Added Tax Act (https://investvanuatu.vu/business-in-vanuatu/vat-registration/))
• Voluntary registration — Persons under VT 4,000,000 turnover carrying on a taxable activity may register voluntarily (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Default taxable period — Monthly (1-month taxable period) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• Quarterly filing option — 8,000,000 VUV (Persons with taxable supplies under this amount a year may apply to file 3-monthly (quarterly) returns) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
• VAT return and payment deadline — 27th day of the month following the end of the taxable period (returns otherwise due 27 Dec are due 5 Jan) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))