Electronic invoicing guide
Samoa
Digital reporting requirements
Clearance
Obligatory
B2C transaction for the called business
Authority
Ministry of customs and revenue (MCR)
Platform
Tax Invoice Monitoring System (TIMS)
Format
This country does not require the use of a format.
Storage time
This country does not require a standard storage time.
Reporting and processes
All registered business operators selling goods and services in return for cash or other means of payment will be required to use Electronic Fiscal Devices and provide customers with instantly verifiable invoices. Implementation will be rolled out in five (5) groups and thus businesses will be invited to comply depending on which group they fall under. A future notice will be published confirming the different groups. The Ministry will also send out invitations to individual taxpayers for enrolment and confirmation of the deadline. Anyone is welcome to enroll voluntarily prior to the group deadline.
Once a sale is made, the Point of Sale (POS) sends the transaction to the Sales Data Controller (SDC) which includes a secure element that formats the data into a fiscal invoice, attaches a digital signature and transmits this back to the POS so the receipt can be printed.
Upcoming legislative changes
The latest notice from the government was to call to join the system a group of 174 companies, the registration date was up to the 31th of January of 2025 and the full Compliance Commencement Date: 30 June 2025
https://revenue.gov.ws/2024/11/11/notice-to-alltaxpayers-regarding-the-implementation-of-the-taxinvoice-monitoring-system-tims/
The government will keep calling new companies to join.
Links of Interest and documents
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