Who is involved and required to Comply?

1. Tax Authority is the Samoa Ministry of Customs and Revenue in charge of the implementation of the system

2. Business taxpayer is any business operator registered with the Ministry selling goods and services in return for cash or other means of payment.

3. Suppliers refers to everyone involved in creating, distributing and supplying accredited Electronic Fiscal Device components.

4. Consumer is anyone who purchases goods or services and receives a fiscal receipt as a result of that transaction.

In support of the Government’s mandate to assist small sized businesses, the Tax Administration (Tax Invoice Monitoring System) Regulations 2020  was amended in 2022 and now targets business taxpayer with an annual turnover of SAT $200,000 per annum and above. Those who meet the threshold will be required to install, use Electronic Fiscal Device (EFD) and provide customers with instantly verifiable invoices or receipts.

The Commissioner will determine business taxpayer with an annual turnover of $200,000 and above, and later issue them with a notice notifying their obligations under the amended regulations. The Ministry has reallocated all those required to comply according to the amendments and is available in the Group Announcement. Deadline for each business taxpayer will depend on which group they fall under.