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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident having a permanent establishment ('PE') is subject to VAT in Kiribati.

All non-resident companies without a permanent establishment in in Kiribati are required to appoint a VAT representative in Kiribati to represent the company in dealings with the tax authorities. Such a representative will be subject to the same obligations as taxpayers carrying on their business activities in Kiribati and will be responsible for the payment of the VAT due.