Vanuatu sets staged VSMS fiscalised-invoice deadlines, with small businesses due 31 December 2026

What changed in detail

Vanuatu’s Sales Monitoring System (VSMS), launched on 1 August 2025, requires VAT-registered businesses to issue fiscalised invoices through an accredited electronic fiscal device integrated with the DCIR platform.

DCIR Public Notice 006 of 2026 (25 February 2026) sets compliance deadlines for Port Vila and Shefa:

• 30 June 2026: very large enterprises, annual turnover in 2025 of VT 100 million and above.
• 30 September 2026: medium enterprises, annual turnover in 2025 of VT 10 million to under VT 100 million.
• 31 December 2026: small and micro businesses, annual turnover in 2025 of VT 4 million to under VT 10 million.

The rollout extends to other provinces. Public Notice 011 of 2026 offers extensions to medium taxpayers only: two months for those using accredited market solutions, or up to three months for in-house solutions, assessed individually. Penalties run from VT 250,000 to VT 500,000 for a first notice.

For the medium segment, DCIR’s extension page describes compliance as having enrolled, requested digital certificates or secure elements, and actively working with a vendor or in-house team to transmit data and issue fiscalised invoices from 1 October 2026.

What it means

The medium-enterprise deadline of 30 September 2026 has just passed, and the small and micro deadline is the next one, so businesses in the VT 4 million to VT 10 million band have under three months.

Extensions are not automatic and apply only to the medium segment, so small and micro businesses should work to the 31 December 2026 deadline. Compliance is defined by enrolment, certificates and active integration work, not merely by buying a device. Businesses outside Port Vila and Shefa should expect their own schedule as the rollout reaches them.