VSMS Request for Extension - Extension Request Process
Applicable to Large/Very Large Taxpayers ONLY
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 Registeredbusinesses 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 Large Taxpayers managing complex systems and multiple vendor engagements — 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 Phase 1 eligible businesses. This process is available exclusively to Large 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.
All extension requests are assessed individually by the VSMS Technical Team. Approval is not automatic. Businesses whose requests are approved will be granted an extension of either two or three months, during which they 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.