Compendium · Oceania · Cook Islands
Cook Islands: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Non-resident suppliers of electronic services to unregistered persons in the Cook Islands must register for 15% VAT when taxable supplies exceed NZD 40,000 and typically must appoint a VAT representative (MFEM/BTIB secondary + Act materials)
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Cook Islands’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic registration NZD 40k; RMD tax registration via BTIB/MFEM
- Evidence of location
- VAT Act treats electronic services delivered to an unregistered person in the Cook Islands as supplied in the Cook Islands (s7(5)(e) per MFEM amendment materials); detailed multi-proxy evidence list not opened — OECD default recommended for proxies beyond “unregistered person in CK”
- Invoicing
- Indicative only (unverified). General VAT invoice rules for registered persons; foreign e-services specifics unverified
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- MFEM / Parliament VAT materials (electronic services)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.mfem.gov.ck/_files/ugd/dbdf40_7e1c343301894e81803b978a44cd641c.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | VAT Act treats electronic services delivered to an unregistered person in the Cook Islands as supplied in the Cook Islands (s7(5)(e) per MFEM amendment materials); detailed multi-proxy evidence list not opened — OECD default recommended for proxies beyond “unregistered person in CK” (secondary) |
| Non-resident digital tax | Non-resident suppliers of electronic services to unregistered persons in the Cook Islands must register for 15% VAT when taxable supplies exceed NZD 40,000 and typically must appoint a VAT representative (MFEM/BTIB secondary + Act materials) (secondary) |
| Collect and remit | Foreign supplier remits; no marketplace deemed-supplier rule verified this pass (indicative, unverified) |
| B2C invoice | General VAT invoice rules for registered persons; foreign e-services specifics unverified (indicative, unverified) |
| Local payment methods | No published named-rail evidence list (indicative, unverified) |
| Seller located in this place | Domestic registration NZD 40k; RMD tax registration via BTIB/MFEM (secondary) |
Official sources
MFEM / Parliament VAT materials (electronic services)
VAT Act consolidated to March 2019
BTIB tax registration
Expanship CK sales tax blog
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice