1. Accreditation Process & Flow chart

2. Technical Guidelines for Accreditation

3. Link to accreditation enrolment in the Sandbox environment 

4. Additional Information on Accreditation

5. FAQ - Accreditation Process

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 CLICK HERE

Accreditation-related technical assistance for vendors/developers, please reach out through our deisgnated Helpdesk email at: This email address is being protected from spambots. You need JavaScript enabled to view it.

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.

Accreditation-related technical assistance as Client/Users of EFDs, please reach out through our deisgnated Helpdesk email at: This email address is being protected from spambots. You need JavaScript enabled to view it.

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  

Welcome to the VSMS Podcast Series — your audio guide to understanding and navigating the Vanuatu Sales Monitoring System (VSMS).

EPISODE 1 - ACCREDITATION PROCESS

VSMS ONBOARDING 

VSMS ACCREDITATION

3-DAY Warwick Le Lagon VSMS Campaign. Presentation HERE