Samoa VAT / GST

Value Added Goods and Services Tax (VAGST)

Samoa levies a Value Added Goods and Services Tax (VAGST) on most supplies of goods and services. It operates as a credit-invoice VAT administered by the Ministry of Customs and Revenue under the VAGST Act 2015.

• Standard VAGST rate — 15% % (Value Added Goods and Services Tax Act 2015)
• Zero-rated supplies — Exports of goods and services are generally zero-rated (0%) % ((approx — confirm categories in the Act)) (Value Added Goods and Services Tax Act 2015)
• Exempt supplies — Certain financial services and other prescribed supplies are exempt (no input credit) ((approx — confirm list)) (Value Added Goods and Services Tax Act 2015)
• Compulsory registration threshold — WST 130,000 annual turnover (actual in past 12 months or expected in next 12 months) WST (Value Added Goods and Services Tax Act 2015)
• Voluntary registration — Permitted below the WST 130,000 threshold (Value Added Goods and Services Tax Act 2015)
• Return frequency — Monthly VAGST returns ((approx — confirm; some sources cite bi-monthly returns)) (Value Added Goods and Services Tax Act 2015)
• Return / payment deadline — On or before the 21st day of the month following the return period (Value Added Goods and Services Tax Act 2015)
• VAGST on imports — 15% charged at the border on imported goods, collected by Customs % (Value Added Goods and Services Tax Act 2015)
• Reverse charge on imported services — Imported services may be subject to a reverse-charge mechanism (recipient self-accounts) ((approx — confirm scope in the Act)) (Value Added Goods and Services Tax Act 2015)