Country pack
communitySamoa
Ekwo is free, open source accounting software. Its Samoa pack carries the chart of accounts (Samoa reference chart of accounts, 146 accounts), 2 tax rates in WST, the periodic return (VAGST return (form VAGST 001), 16 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-26 against 8 texts of law and official sources.
- Country code
WS- Currency
WST- Pack version
0.1.0- Last checked
- 2026-10-26
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.
WS-VAGST— 16 boxes, filed bimonth
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- 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 Ministry of Revenue runs a Tax Invoice Monitoring System (TIMS) for point-of-sale and electronic sales data devices, announced to vendors in public notices. No structured e-invoice standard or Peppol profile was found, so `obligation` is `none` for a business-to-business e-invoice; the reporting of sales to TIMS is not modelled (see the README).
- 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.
WS-IFRS-SFP— 32 linesWS-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.
- 2026-10-26
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.1.0— published 2026-10-26en
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.
WS-VAGSTdeclarationFree, 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 Goods and Services Tax Act 2015 — sections 8 (rate), 9 (registration), 15 (time of supply), 26 (input tax credit), 29 (GST periods), 30 (net GST), 33 (tax invoices), 41–42 (return and payment), Schedules 2 (exempt supplies) and 3 (zero-rated supplies)
Government of Samoa — Ministry of Revenue · law · read 2026-10-26
- Form VAGST 001 — Value Added Goods and Services Tax Return (fifteen boxes: sales, VAGST collected, purchases, VAGST paid, calculation)
Government of Samoa — Ministry of Revenue · form · read 2026-10-26
- Notice to all taxpayers — tax returns and payments due for March 2025 (VAGST Category 'A' return due 22 April 2025; late filing fees, late payment interest and penalty)
Government of Samoa — Ministry of Revenue · guidance · read 2026-10-26
- Form IR31 — VAGST registration form
Government of Samoa — Ministry of Revenue · form · read 2026-10-26
- Tax Administration Act 2012 — penalties, records and the return declaration
Government of Samoa — Ministry of Revenue · law · read 2026-10-26
- Income Tax Act 2012 — section 2: the tax year is the calendar year
Government of Samoa — Ministry of Revenue · law · 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 Samoa text prescribing a layout or a chart of accounts was read
IFRS Foundation · guidance · read 2026-10-26
- Ministry of Revenue — tax administration portal (forms, public notices of filing deadlines, Samoa e-Tax for filing and paying online)
Government of Samoa — Ministry of Revenue · portal · read 2026-10-26
Partners
Join the Ekwo partners in Samoa
Accounting firms, consultants and digital experts are joining now. Listing is free.
Your company in Samoa, on Ekwo.
Create an Ekwo Cloud account and start today, or run Ekwo OS on your own project in one command.