Vanuatu

Ekwo is free, open source accounting software. Its Vanuatu pack carries the chart of accounts (Vanuatu reference chart of accounts, 146 accounts), 2 tax rates in VUV, the periodic return (VAT return (form CT 205), 15 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-27 against 9 texts of law and official sources.

Country code: VU
Currency: VUV
Pack version: 0.1.0
Last checked: 2026-10-27

Set up Ekwo for Vanuatu 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.: VU-VAT — 15 boxes, filed month or quarter
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 27 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 Department was found in the texts read; the VAT return is lodged at the counter, by post or by e-mail. `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.: VU-IFRS-SFP — 32 lines
VU-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
9 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-27
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-27
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.

VU-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

9 sources — the law this pack was read against

Value Added Tax Act [Cap. 247], Consolidated Edition 2020 — section 5 (time of supply), 10 and Schedules 1 and 2 (exempt supplies and importations), 11 (rate of 15 %, 0 % for the supplies of Schedule 3), 12 (registration above VT 4 million), 15 (taxable periods: one month, or three months for a person under VT 8 million who applies), 16 (returns, due the 27th of the following month), 17 (invoice or payments basis; payments basis when no election), 19 (tax payable), 21 (tax invoices), Schedule 3 (zero-rated supplies)
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · law · read 2026-10-27
Value Added Tax Return, form CT 205 (Value Added Tax Act [Cap 247]): sixteen numbered boxes — 5 to 10 the VAT on sales and income (box 5 total sales including VAT, box 6 zero-rated supplies, box 7 = box 5 less box 6, box 8 = box 7 divided by 7.6667, box 9 adjustments, box 10 = boxes 8 and 9), 11 to 15 the VAT on purchases and expenses (box 11 purchases including VAT but without imports, box 12 = box 11 divided by 7.6667, box 13 VAT paid to Customs on imported goods, box 14 adjustments, box 15 = boxes 12, 13 and 14) and box 16 the difference between boxes 10 and 15 (refund or VAT to pay); the pay-in slip carries boxes 17 to 19
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · form · read 2026-10-27
Value added tax — introduction: VAT at 15 % on most goods and services, registration above VT 4 million of taxable supplies in 12 months (voluntary below), exempt supplies (financial services, residential rental, education, donated goods of a non-profit body) and zero-rated supplies (exports), monthly return or quarterly below VT 8 million, due the 27th of the following month
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · guidance · read 2026-10-27
Change of VAT rate to 15 per cent — the Parliament raised the rate from 12.5 % to 15 % from 1 January 2018; VAT-inclusive prices divide by 7.6667 (3/23) to find the VAT, VAT-exclusive prices multiply by 3/20
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · guidance · read 2026-10-27
Filing your VAT Return — due date (27th of the month, or the next working day), payment, refunds, the late filing penalty (VT 30,000 for an individual, VT 50,000 for an entity, then a daily penalty), the late payment penalty (5 %) and the late payment interest (20 % a year, daily)
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · guidance · read 2026-10-27
VAT application for registration form — the person who carries on a taxable activity applies within 21 days of becoming liable; the form asks for the accounting basis (invoice or payments) and the taxable period (monthly, or three-monthly under VT 8 million)
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · form · read 2026-10-27
Tax Administration Act No. 37 of 2018 — returns, assessments, penalties and interest for the taxes the Department administers, VAT included
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · law · read 2026-10-27
IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature; no Vanuatu text prescribing a layout or a chart of accounts was found
IFRS Foundation · guidance · read 2026-10-27
Department of Customs and Inland Revenue — tax administration portal (forms, brochures, legislation, the VAT return and the registration application)
Government of Vanuatu — Department of Customs and Inland Revenue (DCIR) · portal · read 2026-10-27

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