VSMS Request for Extension - Extension Request Process
Applicable to Medium Taxpayers ONLY - Est Turnover (>10M - <100M)
The Vanuatu Sales Monitoring System (VSMS) is a key government initiative introduced by the Department of Customs and Inland Revenue (DCIR) to modernise and strengthen revenue monitoring across Vanuatu. Under VSMS, eligible VAT-registered businesses are required to integrate an accredited point-of-sale or accounting solution with DCIR's electronic fiscal monitoring platform, ensuring that all taxable transactions are recorded and reported in real time.
As part of the rollout, DCIR has set compliance deadlines by which businesses must complete their VSMS registration and integration. DCIR acknowledges that for some businesses — particularly Medium Segment Taxpayers working to source, procure, and integrate an accredited solution with limited internal resources — meeting the compliance deadline may require additional time due to technical, operational, or procurement challenges.
In recognition of this, DCIR is offering a structured and time-limited extension request process for eligible Medium Segment businesses. This process is available exclusively to Medium Segment Taxpayers whose Tax Identification Number (TIN) appears on the published eligible list. Taxpayers who qualify may apply online through the VSMS Extension Request portal within the two-week application window.
Please note: Enrolling successfully(logging into your TAP) does not, on its own, mean your business is compliant. To be compliant, a business must have enrolled, requested its digital certificates (PFX certificates) or secure elements, and be actively working — either with an approved vendor or with an in-house development team — to transmit transaction data and dispense fiscalised invoices from 01 October 2026. Businesses that are able to meet this requirement are not required to submit an extension request.
All extension requests are assessed individually by the VSMS Technical Team. Approval is not automatic. Responses will be provided within three to four weeks, allowing sufficient time to review all cases submitted.
The length of any approved extension depends on the taxpayer's circumstances:
Two(2) months — for businesses that need to adopt an accredited solution available on the market, including accredited VSMS bridging solutions.
Up to Three(3) months — for businesses undergoing accreditation of an in-house solution, granted only where a valid justification is provided for the additional time required.
Please note that reliance on a standard accounting system is not, on its own, a valid justification for the longer in-house period, as accredited VSMS bridging solutions are already available in the market for such systems. Throughout any approved extension, businesses are expected to continue progressing their VSMS accreditation or solution implementation.
Businesses that do not comply with VSMS obligations and have not lodged an approved extension request remain subject to financial penalties under the applicable legislation, with amounts ranging from VT 250,000 to VT 500,000 for a first notice depending on the offence, escalating with each successive notice.
The documents below set out the full details of the extension process, the eligibility criteria, the list of eligible TINs, and the applicable penalty framework.
- Extension Request Notice - Inclusive of the process to apply through portal
- Public Notice No 11 of 2026 - VSMS Extension Public Notice
- Eligible TIN List — Check if your business qualifies
- Extension Request Portal — apply HERE
What you will need before applying:
- Verify you are eligible by checking TIN Listing attached.
- Access to your VSMS Authorized Person Email (email used to log into the Taxpayer Administration Portal)
- Snippets of your status into Accreditation or Evidence of communication with Vendors assisting you.