Kiribati

Ekwo is free, open source accounting software. Its Kiribati pack carries the chart of accounts (Kiribati reference chart of accounts, 146 accounts), 2 tax rates in AUD, the periodic return (VAT return (RET 020), 19 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-25 against 8 texts of law and official sources.

Country code: KI
Currency: AUD
Pack version: 0.1.0
Last checked: 2026-10-25

Set up Ekwo for Kiribati The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 146 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 8 taxes at rates of 0, 12.5
domestic, exempt, export, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: KI-VAT — 19 boxes, filed quarter
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 15 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No structured e-invoice standard, Peppol profile or clearance system of the Tax Division was found in the texts read; returns are filed at the tax office on the paper or spreadsheet form. `obligation` is `none` for want of a text, not on a finding that none exists.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: KI-IFRS-SFP — 32 lines
KI-IFRS-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
8 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-25
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-25
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

KI-VATdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

8 sources — the law this pack was read against

Guidelines & Obligations of VAT Registered Businesses (31 May 2024) — registration threshold of $100,000 of sales, tax invoices showing the TIN and VAT-inclusive prices, VAT at 12.5 % on taxable supplies and none on exempt or zero-rated ones, the return and the VAT payable due within 15 days after the end of the quarter, late filing fee of $30 a month, late payment penalty of 15 % and interest of 15 % a year
Kiribati Tax Division, Ministry of Finance and Economic Development · guidance · read 2026-10-25
Exemptions and Zero-rated items (August 2024) — the 26 exempt supplies and imports and the 9 zero-rated supplies of the VAT Act 2013 schedules, and the apportionment of input tax when part of the sales is exempt (full credit above 80 % taxable sales, proportional down to 20 %, none below)
Kiribati Tax Division, Ministry of Finance and Economic Development · guidance · read 2026-10-25
Value Added Tax Return, form RET 020, for a period of three months: boxes 1 to 7 (VAT collected), boxes 8 to 15 (VAT paid) and box 16 (VAT to pay or VAT credit); box 5 and box 11 are the VAT-inclusive totals divided by 9
Kiribati Tax Division, Ministry of Finance and Economic Development · form · read 2026-10-25
Kiribati VAT return instruction (January 2025) — the sixteen boxes one by one, written in Gilbertese with English terms: box 1 includes the zero-rated and exempt sales, box 4 is box 1 less boxes 2 and 3, box 5 is box 4 divided by 9, box 8 leaves out imports, box 12 is the VAT paid to Customs, box 13 the VAT withheld by the Government
Kiribati Tax Division, Ministry of Finance and Economic Development · guidance · read 2026-10-25
Taxpayer's Obligation pamphlet (January 2026) — the tax invoice for VAT-registered businesses (VAT Regulations 2014, s 9), the quarterly VAT return due within 15 days after the end of the quarter, records kept seven years, late filing penalty of $30 a month, the PAYE and withholding tax returns due within 21 days after the end of the month
Kiribati Tax Division, Ministry of Finance and Economic Development · guidance · read 2026-10-25
VAT — the forms and guidance of the Tax Division: blank VAT return, return instruction, exempt and zero-rated supplies, mixed supplies fact sheet, guidelines for registered businesses
Kiribati Tax Division, Ministry of Finance and Economic Development · guidance · read 2026-10-25
IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature; no Kiribati text prescribing a layout or a chart of accounts was found
IFRS Foundation · guidance · read 2026-10-25
Kiribati Tax Division — tax administration portal (forms, guides, contacts; returns are filed at the tax office)
Kiribati Tax Division, Ministry of Finance and Economic Development · portal · read 2026-10-25

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