Tonga

Ekwo is free, open source accounting software. Its Tonga pack carries the chart of accounts (Tonga reference chart of accounts, 146 accounts), 2 tax rates in WST, the periodic return (Consumption Tax return (form CT206), 17 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-26 against 7 texts of law and official sources.

Country code: TO
Currency: WST
Pack version: 0.1.0
Last checked: 2026-10-26

Set up Ekwo for Tonga 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, 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.: TO-CT — 17 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 28 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
The Revenue Services Administration (Electronic Sales Register System) Regulations 2022, listed on the Ministry's legislation page, regulate electronic sales registers; their text was not read. No structured e-invoice standard or Peppol profile was found, so `obligation` is `none` for a business-to-business e-invoice; the electronic sales register is not modelled (see the README).
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.: TO-IFRS-SFP — 32 lines
TO-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
7 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-26
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-26
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.

TO-CTdeclaration

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

7 sources — the law this pack was read against

Consumption Tax Act 2003 (Cap. 26.02, 2016 Revised Edition) — s. 2 (Consumption Tax period: one month from 1 October 2005), s. 5(3) (rate 15 %; exempt and zero-rated by Order), s. 6 (registration at TOP 100,000), s. 9 (time of supply), s. 11 (tax fraction), s. 15 (reverse charge on foreign services), s. 16 (A – B), s. 17 (input tax credits), s. 18–19 (invoices, credit and debit notes), s. 21–22 (return and payment within 28 days), s. 24 (carry forward and refund)
Government of Tonga · law · read 2026-10-26
Form CT206 — Consumption Tax Return (boxes 1 to 19: sales, CT collected, purchases, CT paid, credit brought forward, result; divisor 7.6667)
Government of Tonga — Ministry of Revenue and Customs · form · read 2026-10-26
Consumption Tax Regulations (Cap. 26.02.1, 2012 Revised Edition) — the Orders-in-Council reproduced in its endnotes: GS 3B of 31 March 2005 (exempt supplies, zero-rated supplies, exempt imports) and the later Orders
Government of Tonga — Ministry of Revenue and Customs · law · read 2026-10-26
Consumption Tax Order 2013 — exempt imports and zero-rated supplies for fishing, pearl and aquaculture
Government of Tonga — Ministry of Revenue and Customs · law · read 2026-10-26
Consumption Tax overview — 15 % since 1 April 2005, registration within 7 days, output tax less input tax, claims not allowed, CT on imports collected by Customs (worked example)
Government of Tonga — Ministry of Revenue and Customs · guidance · read 2026-10-26
IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature; no Tonga text prescribing a layout or a chart of accounts was read
IFRS Foundation · guidance · read 2026-10-26
Ministry of Revenue and Customs — tax administration portal (forms, legislation, eTax for filing and paying online)
Government of Tonga — Ministry of Revenue and Customs · portal · read 2026-10-26

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