WELCOME TO THE VANUATU SALES MONITORING SYSTEM INFORMATION PAGE
Proudly funded by the Government of Vanuatu
The Vanuatu Sales Monitoring System (VSMS) was officially launched on 1 August 2025 after extensive consultations to ensure it delivers benefits for the Government, businesses, and consumers alike.
The system has been set up to make sales reporting more accurate, timely, and transparent. Its main goals are to:
• Improve tax compliance,
• Reduce the grey economy,
• Prevent tax evasion, and
• Support better decision-making for Vanuatu’s development.
The VSMS is backed by Section 61 of the Tax Administration Act No. 37 of 2018, which provides the authority for its installation and operation. To give effect to this, the Government issued the Vanuatu Sales Monitoring System Regulation Order No. 153 of 2025, which sets out the rules and requirements for how the system is to be implemented and managed. Together, the Act and this Regulation form the legal foundation for the VSMS.
Did you know?
In accordance with the Vanuatu Sales Monitoring Regulation Order No. 153 of 2025, all VAT-registered individuals and entities must complete their registration for the Vanuatu Sales Monitoring System (VSMS) no later than 30 September 2025. Start your registration and provide accurate, up-to-date information for your business by clicking this button to remain compliant with this important requirement.
If you have not yet, then...
UPDATE!! REGISTRATION DEADLINE EXTENSION!!
VSMS REGISTRATION - NOTICE OF EXTENSION
VSMS REGISTRESEN - NOTIS BLO EXTENSION
ENREGISTREMENT VSMS - AVIS DE PROLONGATION
BEGIN YOUR EFD ACCREDITATION PROCESS TODAY
Pursuant to the same Regulation, any person or entity offering or using an Electronic Fiscal Device (EFD) solution for integration with the VSMS must ensure their solution is accredited. Accreditation is a separate process from registration and must be completed to certify that the EFD solution meets VSMS technical and operational standards. You may register your business and seek accreditation for your EFD solution independently but must complete both to remain fully compliant.
ACCREDITATION NOTICES
For more information regarding documentation and processes required: CLICK HERE
To Begin your Accreditation Process for VSMS: CLICK HERE
VSMS Information Centre
Taxpayer Compliance
All taxpayers are required to comply with the VSMS mandate by enrolling, obtaining Secure Elements, and using only accredited Electronic Fiscal Devices (EFDs). This section provides a Standard Operating Procedure to assist you as a taxpayer on the processes involved.
1. VSMS - Taxpayer Standard Operating Procedure
2. VSMS - Taxpayer Administration Portal
EFD Accreditation
EFD ACCREDITATION PROCESS HAS BEGUN. REGISTER FOR ACCREDITATION PROCESS TODAY!!!
If you want to provide Electronic Fiscal Devices (EFDs) in Vanuatu for taxpayers, the EFD solution needs to be accredited under the VSMS initiative. This section explains the steps, shows the process flow, and provides access to guidelines and the Sandbox to start the EFD accreditation.
BEGIN YOUR ACCREDITATION PROCESS TODAY. REGISTER HERE: VSMS ACCREDITATION LINK
1. Documentation
2. As Supplier/Developer of EFDs
Overview
EFD vendor accreditation is the procedure through which POS or E-SDC products are approved for use within a specific jurisdiction. Accreditation ensures that solutions meet the technical and administrative standards required by the Department of Custom and Inland Revenue authority.
Types of Accreditation
There are two types of vendor accreditation:
• Transferable Accreditation – Vendors (developers, manufacturers, or resellers) apply to have their products accredited so they can market and sell them to taxpayers within a jurisdiction.
• Non-Transferable Accreditation – Individual taxpayers apply for accreditation of a POS or E-SDC solution they are already using in their business.
Every new POS or E-SDC product — as well as every new version of an existing product — MUST undergo the accreditation process. Only once officially accredited by DCIR can a product be sold to taxpayers as a recognized EFD component.
Steps in the Accreditation Process
The accreditation process is divided into two stages and what they cover:
1. Technical Review – Conducted once for each POS or E-SDC product (or product version). Once a product passes the technical review, the vendor may apply for accreditation across multiple jurisdictions.
2. Administrative Review – Conducted separately for each jurisdiction. After passing the technical review, the product must undergo an administrative review in every jurisdiction where accreditation is sought.
What Each Review Covers
Technical Review
The Technical Team evaluates whether the product has any of the following issues:
• Non-compliance – A deviation from expected output. Must be resolved by the applicant.
• Bug – A software error, fault, or failure producing incorrect results. Must be resolved by the applicant.
• Doubt – An uncertainty caused by possible misinterpretation. Requires clarification or investigation.
• Observation – Minor issues, often in documentation or appearance. Observations may be classified as:
Mandatory – Must be resolved before accreditation.
Voluntary – Optional improvements at the vendor’s discretion.
• Improvement – Suggestions to enhance functionality. These are optional for the applicant to implement.
All non-compliance issues, bugs, doubts, and mandatory observations must be resolved to the satisfaction of the Director before accreditation can proceed.
Administrative Review
The Director examines the user manual and related documentation to confirm that the system’s functionality matches the implemented features. This ensures that all operations perform as documented.
Once both reviews are successfully completed, the Director issues an Accreditation Report detailing the evaluation, results, and final recommendation for or against accreditation.
Final Approval
Only after a product passes both the technical and administrative reviews does it become officially accredited for the jurisdiction(s) specified in the administrative stage.
Developer Portal
Vendors use the Developer Portal to:
• Test their POS or E-SDC solutions.
• Submit applications for accreditation.
If you are interested in becoming an accredited vendor, you can request access to the development environment through the link HERE
3. As Taxpayer/User of EFDs
As a user of an Electronic Fiscal Device (EFD), you are responsible for ensuring that your Point of Sale (POS) system is compatible with either an External Sales Data Controller (E-SDC) or a Virtual Sales Data Controller (V-SDC).
POS Compatibility – A POS is considered compatible when its connectivity settings match the requirements needed to communicate with the selected SDC. These settings must be properly configured according to the manufacturer’s installation guidelines.
V-SDC – Provided by DCIR, the Virtual Sales Data Controller requires a stable Internet connection to process transactions and generate fiscal invoices.
E-SDC – Produced and supplied by accredited vendors, the External Sales Data Controller can operate independently of a continuous Internet connection, ensuring fiscal invoices can still be issued during connectivity disruptions.
Accredited Products
DCIR maintains a list of POS and E-SDC products that have successfully met the technical requirements for accreditation. These products are issued a certificate of accreditation, confirming their compatibility with SDC systems.
This confirmation ensures that:
- The POS and SDC can communicate effectively.
- The physical interfaces between the devices are compatible.
Users should consult their suppliers for detailed information on compatibility and installation requirements.
Accredited EFD Components
Below is the official list of accredited POS and E-SDC solutions for the VSMS. To comply with the VSMS, taxpayers must select an EFD solution from this list for implementation in their operations. EFD solutions that are not accredited and therefore not included here cannot be used with the VSMS and will not meet the requirements of the mandate. Taxpayers should regularly review this list to stay informed about the accreditation status of EFD solutions.
[LIST EMPTY]
Listed here are information about the products that have met technical requirements for obtaining certificate to become POS and E–SDC accredited products. With this list we issue a confirmation of accreditation that recognizes the compatibility of the POS with SDC giving the fact that physical interfaces are compatible (ask suppliers for details).
- Transferrable means this accreditation can be sold by designated supplier only. Accreditation is transferrable to taxpayer who purchases this product
- Non-transferable means this accreditation can be used by taxpayer listed on the accreditation only. Accreditation is not transferrable to other taxpayers
Be advised that any change made to an accredited product voids its accreditation.
The accreditation is only applicable to the product in the configuration that has been evaluated by the Department of Customs and Inland Revenue
Customer Engagement
Customers play an essential role in ensuring the success of the VSMS. Below you will find useful tools that help you contribute to fairness and compliance in Vanuatu. These include checking the validity of tax documents and reporting cases where a tax document (invoice or receipt) was not issued for a purchase or transaction.
1. Check Invoice Validity – use this link to verify whether an invoice or receipt you received is valid within the VSMS.
2. Report Missing Invoices – use this link to report cases where a business fails to issue an invoice, helping authorities address non-compliance
VSMS FAQ
Have questions about the VSMS? Our FAQ section brings together the most common queries from public consultations and will be regularly updated with new answers to help taxpayers, businesses, and customers stay informed
VSMS HUB
Central access to VSMS awareness materials: public notices, articles, interviews, videos, and success stories. Use the HUB to stay up to date and share resources with your teams.
Legislations and Regulations
1. Vanuatu Sales Monitoring System (VSMS) Regulation
2. Schedule 1 – Accredited POS
3. Schedule 2 – Accredited E-SDC and V-SDC
4. Schedule 3 – Secure Element
5. Schedule 4 – Accreditation Methodology
6. Tax Administration Act No. 37 of 2018
7. Public Notice No. 009 of 2025
8. Public Notice No. 005 of 2025
News Articles
VSMS Media - YouTube
Interview on the VSMS with the DCIR Deputy Director, Collins Gesa
VSMS Media - Podcast Interview
Welcome to the VSMS Podcast Series — your audio guide to understanding and navigating the Vanuatu Sales Monitoring System (VSMS).
EPISODE 1 - ACCREDITATION PROCESS
Brochures & Announcements
In the descriptions you will find abbreviations such as POS, which stands for Point of Sale or Cash Register system and is used to record transactions; E-SDC and V-SDC, which are specialised External and Virtual devices and services that form part of the Vanuatu Sales Monitoring System (VSMS) for transaction reporting, where SDC refers to the Sales Data Controller.
Stay informed with the rollout of VSMS through our Awareness HUB.
Discover public notices, announcements, event updates, and access interviews, articles, and media coverage that explain the system and highlight its benefits.
Don’t miss the latest news!
Contact
Need help or have questions about the VSMS? Use the contact details below to reach our support team, your single point of contact for assistance.
1. Email:
2. Phone: 33090/33091 - To speak with a VSMS Representative