Country pack
communitySeychelles
Ekwo is free, open source accounting software. Its Seychelles pack carries the chart of accounts (Seychelles reference chart of accounts, 146 accounts), 2 tax rates in SCR, the periodic return (VAT return, 20 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-22 against 8 texts of law and official sources.
- Country code
SC- Currency
SCR- Pack version
0.2.0- Last checked
- 2026-10-22
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.
- 11 taxes at rates of 0, 15
domestic,exempt,export,import - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
SC-VAT— 20 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 23 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 Seychelles Revenue Commission was found in the texts read; the Tax Portal takes the returns and payments, not invoices. `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
- payable
- 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.
SC-IFRS-SFP— 32 linesSC-IFRS-IS— 10 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer8 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-22
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23en
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.
SC-VATdeclarationFree, 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
- Value Added Tax (Amendment of Schedules) Regulations, 2014 (S.I. 4 of 2014, made under section 52(1) of the Value Added Tax Act, Act 35 of 2010) — repeals and replaces the Schedules: First Schedule Part II (exempt supplies, items 1 to 5), Second Schedule (zero-rated supplies), Third Schedule (rate of VAT, 15 %), Fourth Schedule (registration threshold, SCR 3,000,000 in this text)
Minister of Finance, Trade and Investment (Supplement to the Official Gazette, 20 January 2014; copy hosted by the World Trade Organization) · regulation · read 2026-10-22
- Seychelles Revenue Commission — Value Added Tax Return: lines 1 to 11, columns A (value) and B (VAT), with the instructions for completing it; the return is lodged with the Business Activity Statement by the 21st of the month following the taxable period
Seychelles Revenue Commission (SRC) · form · read 2026-10-22
- Revenue Law (Amendment) Act 2023 (Act 27 of 2023, Supplement to the Official Gazette, 22 December 2023) — new section 3(1) and (2) of the Revenue Administration Act: a monthly return is furnished by the 21st day of the month when furnished in person and by the 23rd when furnished through the SRC Tax Portal, and a large business furnishes through the Portal; new section 20: the monthly tax is paid by the 21st in person and by the 23rd through the Portal or by bank transfer, and a payment of SCR 50,000 or more goes through the Portal
National Assembly of Seychelles · law · read 2026-10-22
- What is Value Added Tax (VAT)? — information brochure: standard rate 15 %, zero-rated supplies (mainly exports) as taxable supplies at 0 % with input tax deductible, exempt supplies with no right to deduct
Seychelles Revenue Commission (SRC) · guidance · read 2026-10-22
- SRC guidance on the amendments made to the Fourth Schedule of the VAT Act 2010 (S.I. 97 of 2024): compulsory registration at SCR 2,000,000 of taxable supplies, voluntary registration from SCR 100,000, application within 14 days
Seychelles Revenue Commission (SRC) · guidance · read 2026-10-22
- Business Activity Statement — the form on which the VAT due (box 10A of the return) is paid, with the other monthly taxes; due by the 21st day of the month following
Seychelles Revenue Commission (SRC) · form · read 2026-10-22
- IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature; no Seychelles text prescribing a layout or a chart of accounts was found
IFRS Foundation · guidance · read 2026-10-22
- Seychelles Revenue Commission — tax administration portal (forms, guidance, Tax Portal for returns and payments)
Seychelles Revenue Commission (SRC) · portal · read 2026-10-22
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