What You Need to Know About Vanuatu Tax Forms

With no income tax or corporate tax return to worry about, Vanuatu has one of the lightest form-filing loads in the Pacific: a monthly VAT return to the DCIR by the 28th and a VNPF contribution schedule by the 14th. That is just two forms a month plus an annual business licence renewal. This guide covers exactly what each form requires and how to submit it.

1. What are Tax Forms?

Tax forms in Vanuatu are official documents used to report VAT, remit employee VNPF contributions, and maintain your business registration. Because Vanuatu has no income tax or corporate tax, the number of tax forms is smaller than in most countries. The main forms relate to VAT (filed with the Department of Customs and Inland Revenue, or DCIR) and VNPF (filed with the Vanuatu National Provident Fund).

2. Who does it apply to?

This usually applies to:

VAT-registered businesses filing monthly returns
Employers making VNPF contributions
Businesses renewing their annual business licence
Importers declaring goods at customs
Any business operating in Vanuatu

3. Why does it matter?

Understanding tax forms helps you:

Stay compliant with tax laws
Avoid penalties and late fees
Keep proper records
File and pay correctly
Plan your cash flow better

4. How does it work?

Here's the basic process:

Identify which forms your business needs to file (primarily VAT and VNPF)
Gather the required financial records, invoices, and payroll data
Complete each form accurately with the correct amounts
Submit VAT forms to the DCIR
Submit VNPF forms to the Vanuatu National Provident Fund
Pay any taxes or contributions due by the filing deadline
Keep copies of all submitted forms and payment receipts
Renew your business licence annually

5. What forms are involved?

VAT Forms:

VAT Return - Monthly return showing total sales, purchases, output tax, and input tax
VAT Return Booklet - Physical booklet issued by the DCIR to registered businesses for tracking and filing returns
Tax Invoice - Required for every taxable sale (must include VAT registration number, date, description, and VAT amount)
Credit Note - Issued when adjusting a previous sale
VAT Registration Application - Form to register for VAT with the DCIR

VNPF Forms:

VNPF Contribution Schedule - Monthly schedule listing each employee, their wages, and contributions (6% employee + 6% employer)
VNPF Employer Registration Form - Form to register as an employer with VNPF
VNPF Employee Registration Form - Form to register individual employees and obtain membership numbers
VNPF Online Employer Portal Submissions - Digital filings through the employer portal

Business Registration Forms:

Business Licence Application - Initial application for a business licence
Business Licence Renewal - Annual renewal form
Customs Declaration - For import duties on goods brought into Vanuatu

6. What information do you need?

Before handling tax forms, make sure you have:

VAT registration number from the DCIR
Business licence number
VNPF employer registration number
VNPF membership numbers for each employee
Sales and purchase records with VAT amounts
Employee salary and wage records
Import documentation (if applicable)
Bank statements for reconciliation

7. Important deadlines

VAT Return: 28th of the month following the taxable period
VNPF Schedule: Monthly, typically by the 14th of the following month
Business Licence Renewal: Annually, as specified by the licensing authority
Customs Declaration: At the time of import
Year-end requirements: Reconcile all VAT and VNPF records, renew business licence

8. Common mistakes to avoid

Not filing monthly VAT returns (even nil returns are required if registered)
Missing the 28th deadline for VAT returns
Submitting VNPF schedules with outdated contribution rates (now 6% + 6% as of 2026)
Not registering new employees with VNPF before their first contribution
Forgetting to renew your business licence annually
Not issuing proper tax invoices with all required details
Assuming no forms are needed because Vanuatu has no income tax
Not keeping records for the required retention period

9. Simple example

You run a VAT-registered shop in Port Vila with 2 employees.

Monthly filing routine:

By the 14th: Submit VNPF contribution schedule and payment for both employees
By the 28th: File VAT return and pay net VAT to the DCIR

For January:

VNPF due by 14 February
VAT return due by 28 February

Annual filing:

Renew business licence by the due date
No corporate tax return (because there is no corporate tax)

That means you file just 2 forms every month and renew your licence once a year. Compared to most countries, Vanuatu's filing requirements are straightforward.

10. FAQ

Q: Is there a corporate tax return to file? A: No. Vanuatu has no corporate income tax, so there is no corporate tax return. Your main filings are VAT returns and VNPF contribution schedules.

Q: Where do I get a VAT return booklet? A: The DCIR issues VAT return booklets to registered businesses. Contact their office in Port Vila or your nearest DCIR office.

Q: Can I file forms online? A: VNPF offers an online employer portal for submitting contribution schedules. VAT returns may be filed at the DCIR office or through available online channels.

Q: Do I need to file nil VAT returns? A: Yes. If you are VAT-registered but had no taxable transactions in a month, you still need to file a nil return by the 28th.

Q: How long must I keep copies of forms? A: Keep all tax records for the period required by law (typically at least 5 to 7 years). The DCIR or VNPF may request them during an audit.

11. Final takeaway

Vanuatu's tax forms are simpler than most countries thanks to the absence of income and corporate tax. Focus on your monthly VAT return (by the 28th) and VNPF schedule (by the 14th), and you will stay fully compliant.

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What you need to know about Vanuatu Tax Forms: With no income tax, your main filings are monthly VAT returns and VNPF schedules. Keep it simple and stay compliant.

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