Vu Vat Gst

---
name: vu-vat-gst
description: "Source-cited draft: vat / gst for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/vu-vat-gst"
  jurisdiction: "VU"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Vanuatu VAT / GST

## VAT rates and scope

- **VAT scope and administration** — VAT is Vanuatu's primary consumption tax, administered by the Department of Customs and Inland Revenue (DCIR) under the Value Added Tax Act. It applies at a single standard rate of 15%, with defined zero-rated and exempt categories.  _(Value Added Tax Act)_
- **Standard VAT rate** — 15 %  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Zero-rated — exported goods** — 0% on exported goods and goods not situated in Vanuatu at the time of supply %  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Zero-rated — services to non-residents** — 0% on services provided to non-residents outside Vanuatu and services physically supplied outside Vanuatu %  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Zero-rated — going concern and international transport** — 0% on a taxable activity sold as a going concern to a registered person, and on international transportation of passengers and goods %  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Exempt — financial services** — Financial services are exempt from VAT  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Exempt — residential rental** — Residential rental accommodation is exempt from VAT (also the sale of a property used for residential rental for at least 5 years)  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Exempt — education and donated goods** — Education by an approved educational institution and donated goods/services sold by non-profit organisations are exempt  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Compulsory registration threshold** — 4,000,000 VUV (of taxable supplies in any 12-month period (actual or expected))  _(Value Added Tax Act (https://investvanuatu.vu/business-in-vanuatu/vat-registration/))_
- **Voluntary registration** — Persons under VT 4,000,000 turnover carrying on a taxable activity may register voluntarily  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Default taxable period** — Monthly (1-month taxable period)  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **Quarterly filing option** — 8,000,000 VUV (Persons with taxable supplies under this amount a year may apply to file 3-monthly (quarterly) returns)  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_
- **VAT return and payment deadline** — 27th day of the month following the end of the taxable period (returns otherwise due 27 Dec are due 5 Jan)  _(Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `vu-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vu-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.