Document format and locale facts for Vanuatu

Limited guidance reviewed

Document vocabulary and checks

DCIR sources support Vanuatu's VAT invoice particulars, vatu requirement, request and low-value boundaries, buyer-created approval boundary and current five-year tax-record rule. The current electronic-invoicing or fiscal-reporting boundary is not yet evidenced here, so this pack remains partial. Registration, taxability, rates, CT validation and transaction-specific treatment remain separate checks.

Evidence snapshot: 3 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: VAT. Business identifier labels: CT number.

• Required when applicable: A Vanuatu VAT tax invoice shows the regulated title; supplier name, address and CT number; recipient name; issue date; description; quantity or volume; serial number; all amounts in vatu; and either net amount, VAT and total or a statement that VAT is included. Supply to another registered person is invoiced within 28 days of request; the statutory low-value threshold is VT 5,000.Evidence VU_DCIR_INVOICE, VU_DCIR_VAT_ACT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: Keep business and property-investor records for five years after the tax period under current Tax Administration Act guidance; audit or amended-assessment cases can extend the period.Evidence VU_DCIR_RECORDS · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: A buyer-created VAT invoice requires prior Director approval, agreement between supplier and recipient, a supplier copy and prescribed wording. This local generator does not confer that approval.Evidence VU_DCIR_VAT_ACT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.