E-Invoicing in Nauru, Business Tax and Invoice Records

Nauru is a raised coral island in the central Pacific that uses the Australian dollar for trade and tax. The Nauru Revenue Office (NRO), part of the Ministry of Finance, runs its taxes without any invoicing platform. E-invoicing in Nauru is about sound records, not system connections.

Nauru has no e-invoicing mandate and no VAT, GST or sales tax. Businesses still need invoices that support business tax, services tax withholding and Customs entries. Keep records for 5 years and pay business tax quarterly by 15 October, January, April and July.

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Latest news

Nauru's 2026-27 Budget Paper 1, presented on July 20, 2026, adds no VAT, GST or new business tax. It plans a Customs tariff review to raise excise on cigarettes, vapes and sugary products.

Importers may pay more, so keep supplier invoices ready for Customs value checks.

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What is e-invoicing and why has Nauru adopted it?

E-invoicing is the exchange of invoices as structured data between systems. Nauru has not adopted it: none of the laws the NRO administers imposes a consumption tax.

Most Pacific neighbours tax consumption and monitor sales in real time. Examples are Fiji's VAT Monitoring System, Samoa's TIMS and Vanuatu's VSMS, launched August 1, 2025. Regional groups still need invoicing that fits each country.

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The evolution of e-invoicing in Nauru

• October 1, 2014: The Revenue Administration Act 2014 sets TIN, record and penalty rules.
• July 1, 2016: The Business Tax Act 2016 introduces small business, business profits and non-resident tax.
• July 1, 2018: Public Ruling No. 3 on record keeping takes effect.
• July 2023: ASYCUDA World goes live at Customs, per Budget Paper 1 2025-26.
• July 1, 2024: Small business tax rises to 3.5% and Regional Processing Centre (RPC) business rates to 30%, under SL No. 22 of 2024.
• July 20, 2026: The 2026-27 Budget plans a tariff review, with no consumption tax.

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B2G e-invoicing in Nauru

B2G e-invoicing is not mandatory, and there is no government invoicing portal. Suppliers bill ministries with paper or PDF invoices. Non-resident individuals paid by the Republic for services get AUD 20,000 a year tax-free, then 20% is withheld, per the NRO's EST Q&A guide.

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B2B e-invoicing in Nauru

B2B e-invoicing is not mandatory, and no invoice fields are prescribed. Paper and PDF invoices both work, but under section 38 of the Business Tax Act 2016, undocumented deductions can be disallowed.

Keep invoices, receipts, delivery dockets and contracts showing the date, amount and nature of each deal, per Public Ruling No. 3. Importers must show the invoice and a value declaration at entry, under section 64 of the Customs Act 2014. To get set up:

1. Register for a TIN: apply within 7 days of becoming liable, under section 9 of the Revenue Administration Act 2014.
2. Set invoice content: show the date, amount, description and both parties on every invoice, ready for API-based invoicing later.
3. Withhold on non-residents: deduct 20% services tax from their fees (30% for RPC work) under the Employment and Services Tax Act 2014. Interest, royalties and insurance premiums carry 20% non-resident tax.
4. Remit and document: issue a withholding notice and remit the tax, since deductions wait until it is paid.

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B2C e-invoicing in Nauru

B2C e-invoicing is not mandatory, and Nauru has no fiscal devices, receipt format or fiscalization regime, so shops issue ordinary receipts.

Small business tax covers non-resident individuals trading solely in Nauru with gross revenue up to AUD 250,000.

It is 3.5% of gross revenue under SL No. 22 of 2024. These traders keep a cash book of daily sales, including credit sales, which POS software can produce.

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E-reporting and VAT compliance

Nauru has periodic reporting but no online tax portal. Forms are filed in person or by email, and tax can be transferred, per the EST Q&A guide. This periodic tax reporting covers taxes, not invoices.

With no VAT, there are no VAT returns or credit notes. The NRO key dates are:

• Monthly: employment and services tax (EST) withholding return and payment within 15 days after month end.
• Quarterly: small business tax or business profits tax instalments by 15 October, January, April and July.
• Annually: business profits tax return by 30 September, and withholding summary by 15 July.
• Telecoms: providers pay 10% of monthly gross telecom sales, per the NRO legislation page.

Keep records in English for 5 years after the reporting period, under section 14 of the Revenue Administration Act.

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Penalties for non-compliance

The Revenue Administration Act 2014 sets penalties from AUD 30 a month to double the tax due.

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Your trusted partner for e-invoicing

Nauru needs no structured e-invoice, yet a missing supplier invoice can still cost you a business tax deduction.

Through a unified e-invoicing API, DDD Invoices lets your ERP issue, receive and archive invoices in more than 30 countries. Our country coverage list does not include Nauru yet, but a short call can map your Nauru records alongside the markets we already cover.

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FAQs

Is e-invoicing mandatory in Nauru?

No, Nauru has no e-invoicing mandate, platform or format for any business or public body. Businesses still need invoices and receipts that prove income, deductions and withholding for the Nauru Revenue Office.

Does Nauru have VAT or GST?

No, Nauru has no VAT, GST or sales tax, and no published plan to introduce one. Businesses instead pay business tax, withhold services tax and pay Customs duties on goods they import.

When is business tax due in Nauru?

Quarterly business tax payments are due by 15 October, 15 January, 15 April and 15 July. The annual business profits tax return and any balance are due by 30 September each year.

How long must businesses in Nauru keep invoices?

Businesses must keep invoices and other records in English for 5 years after the reporting period ends. Electronic and scanned copies are accepted, and API-based archiving keeps them retrievable for audits.