Compendium · Oceania · Kiribati
Kiribati: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
From 2026-01-01 (VAT Amendment Act 2025) non-resident remote/digital service providers must register when taxable supplies to Kiribati residents exceed or are expected to exceed AUD 100,000 in 12 months; charge 12.5% VAT on B2C; simplified registration and Simplified VAT Return for Foreign Suppliers (quarterly, due 15th after quarter)
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Kiribati’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 VAT registration threshold AUD 100,000; private-to-business qualitative
- Evidence of location
- VAT Amendment Act 2025: remote service treated as supplied in Kiribati when foreign supplier has no KI establishment and recipient is a KI resident evidenced by at least TWO of: billing address; IP/geolocation; bank account/billing address held by bank; mobile country code (IMSI/SIM); fixed landline location; or other relevant information (OECD-aligned)
- Invoicing
- Indicative only (unverified). No detailed foreign B2C invoice field list opened this pass; general VAT invoice rules likely apply to registered persons — verify Act/return guidance
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Value Added Tax (Amendment) Act 2025 (President gazette PDF)
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.president.gov.ki/images/Gazettes/2025/Value_Added_Tax_Amendment_Act_2025.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 Amendment Act 2025: remote service treated as supplied in Kiribati when foreign supplier has no KI establishment and recipient is a KI resident evidenced by at least TWO of: billing address; IP/geolocation; bank account/billing address held by bank; mobile country code (IMSI/SIM); fixed landline location; or other relevant information (OECD-aligned) (secondary) |
| Non-resident digital tax | From 2026-01-01 (VAT Amendment Act 2025) non-resident remote/digital service providers must register when taxable supplies to Kiribati residents exceed or are expected to exceed AUD 100,000 in 12 months; charge 12.5% VAT on B2C; simplified registration and Simplified VAT Return for Foreign Suppliers (quarterly, due 15th after quarter) (secondary) |
| Collect and remit | B2C: foreign supplier remits 12.5%; B2B to VAT-registered persons: reverse charge / imported services. Electronic Distribution Platform may be deemed supplier when it authorises charge/delivery or sets terms and underlying supplier is unregistered (secondary) |
| B2C invoice | No detailed foreign B2C invoice field list opened this pass; general VAT invoice rules likely apply to registered persons — verify Act/return guidance (indicative, unverified) |
| Local payment methods | Bank account details used for payment are one of the statutory two-indicator proxies (secondary) |
| Seller located in this place | Domestic VAT registration threshold AUD 100,000; private-to-business qualitative (secondary) |
Official sources
Value Added Tax (Amendment) Act 2025 (President gazette PDF)
tax.gov.ki Simplified VAT Return for Foreign Supplier
1stopVAT Kiribati 2026 guide summarizing Amendment Act
vatcalc Kiribati
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