Summary
- The Value Added Tax (Amendment) Act 2025, in force from 1 January 2026, reforms Kiribati’s VAT framework for non-resident digital service providers (NRDSPs), clarifying place-of-supply and reverse-charge rules that were previously ambiguous under the 2014 Principal Act. [1stopvat.com]
- A remote service is treated as supplied in Kiribati when the provider has no place of business there and supplies a Kiribati resident; NRDSPs must register once taxable supplies exceed the AUD 100,000 threshold (≈ USD 67,000), a level easily reached by app stores and enterprise software providers. [1stopvat.com], [vatcalc.com]
- The reforms add deemed-supplier provisions for marketplaces and updated compliance requirements; a key reminder is that statutory tax law prevails over marketplace terms — providers cannot assume a platform collects/remits VAT on their behalf (Kiribati’s VAT rate is 12.5%). [linkedin.com], [vatcalc.com]
External links
- Kiribati VAT on Digital Services: Tax Guide for Non-Resident Providers – 1StopVAT [1stopvat.com]
- Kiribati VAT on non-resident digital services – VATCalc [vatcalc.com]
- VAT – Kiribati Tax (Forms and Instructions) [tax.gov.ki]
Latest Posts in "Kiribati"
- No other posts found in this category.
