General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Republic of Vanuatu | Oceania | .vu | Port Vila | 12,189 sq km | 313,350 |
| Real GDP per capita | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| $2,800 | 398 | 355 | 14.24 | 78 | 66 |
Page last updated: 2026
Authority
VCIR – Vanuatu Customs & Inland Revenue
Port Vila, Vanuatu
Web: www.vanuatu.gov.vu
Email: vsms@vanuatu.gov.vu
About
VSMS – Vanuatu Sales Monitoring System
Launched on 1 August 2025
The basic component of the fiscalization model is the secure element (SE) that is given to the taxpayer by the tax administration (VSMS).
VSMS has its own central information system of fiscalization, consisting of several subsystems.
VSMS is a certification body based on PKI standards, which assigns digital certificates to taxpayers and delivers them on SE, either on a smart card or in the form of a PFX file. The data is encrypted and completely secure. Other components of the EFD are POS (cash register, POS application, ERP application, tablet, mobile phone…) and sales data controller SDC. An SDC can be local (ESDC) that shares the same location as POS or a virtual (VSDC) that resides on one or more VSMS servers. In the case of a VSDC, signing a receipt requires a continuous internet connection between the POS and the VSDC.
The basis of the Vanuatu model is that the receipt is signed while being issued, either online (VSDC) or offline (ESDC). The signed receipt is immediately printed and handed over to the buyer. It is uploaded to the Authority’s System immediately if there is an internet connection, or later after reconnecting. Every issued receipt can be verified after it was issued by scanning the QR code.
EFD suppliers are accredited free of charge on the Sandbox online shared with suppliers from all countries using the Developer Portal application.
You can read in the news:
1.10.2025 – A fiscal revolution is brewing in the Pacific region
Resources
Vanuatu Customs and Inland Revenue Department
Vanuatu Sales Monitoring System Regulation Order No 153 of 2025