Vanuatu E-Invoicing: VSMS Fiscal Devices and Fiscal Invoices
Vanuatu has no Peppol or e-invoice clearance mandate. What applies is the Vanuatu Sales Monitoring System (VSMS): since 1 August 2025, under Regulation Order No. 153 of 2025, VAT-registered businesses must issue a digitally signed fiscal invoice with a QR code for every sale through an accredited electronic fiscal device. Port Vila and Shefa deadlines of 30 June, 30 September and 31 December 2026, the POS/SDC/Secure Element model, onboarding, extensions and penalties.