Samoa ends TIMS compliance extensions and starts enforcing fiscal-invoice penalties
- Jurisdiction
- Samoa
- Tax
- VAGST
- Change type
- Compliance
- Status
- In force
- Impact
- Action required
- Announced
- 1 April 2026
- Authority
- Ministry for Revenue, Samoa
- Systems
- POS, Invoicing
- Verified
- Fetched from official source · high confidence
Samoan businesses registered for VAGST that are required to issue fiscal invoices through the Tax Invoice Monitoring System (TIMS).
Samoan businesses must be live on TIMS — compliance extensions have ended and penalties are being enforced.
POSInvoicing
Samoa's Ministry of Revenue notified all taxpayers registered on the Tax Invoice Monitoring System (TIMS) that, following mandatory refresher training scheduled for 30 April - 7 May 2026, 'the Ministry will begin applying penalties and other forms of enforcement actions for taxpayers not issuing fiscal invoices and is no longer allowing extensions for full compliance.'
What changed in detail
Samoa’s Ministry for Revenue published a notice on 1 April 2026 announcing mandatory TIMS (Tax Invoice Monitoring System) refresher training, held 30 April – 7 May 2026 for taxpayers already registered on the system, ahead of a system upgrade. The notice states that the Ministry will begin applying penalties and other enforcement actions against taxpayers who do not issue fiscal invoices, and is no longer granting extensions for full compliance. No fixed enforcement date is stated beyond the completion of the training window.
What it means
Compliance has moved from encouraged to enforced. TIMS-registered businesses that have been issuing paper receipts or otherwise working around the fiscal-invoice requirement no longer have a grace period to rely on — penalties apply now. Confirm TIMS registration and device connectivity ahead of the next filing period, since asking for more time is explicitly no longer something the Ministry has said it will grant.
Proof
The Ministry will begin applying penalties and other forms of enforcement actions for taxpayers not issuing fiscal invoices and is no longer allowing extensions for full compliance.
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