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Seychelles steps up real-time VAT e-invoicing preparations

Revenue Commission surveys POS providers and starts integration planning as real-time e-invoicing project moves towards implementation.

The Seychelles Revenue Commission (SRC) has stepped up preparations for its planned real-time electronic invoicing system, including assessing how existing business billing and point-of-sale systems could integrate with the new tax platform.

On 16 September 2026, SRC confirmed that it had completed a market survey covering six local Point of Sale (POS) and electronic billing system providers.

The latest work follows progress on selecting the technology provider for the central e-invoicing platform and suggests the project is moving from procurement towards practical implementation and taxpayer-system integration.

However, Seychelles has not yet introduced a mandatory e-invoicing regime or confirmed a go-live date.

SRC starts e-invoicing integration preparations

The latest SRC exercise is intended to assess the readiness of existing billing systems and identify the requirements for integrating them with the future e-invoicing platform.

SRC has established separate functional and technical teams for the project.

The technical team is considering areas including:

  • integration of existing billing and POS systems;
  • infrastructure requirements;
  • cybersecurity;
  • system maintenance; and
  • deployment and implementation.

This is an important development for businesses. It indicates that Seychelles is already considering how invoice data will move from taxpayers’ existing accounting and billing environments into the new SRC platform.

Real-time reporting of invoices to SRC

Seychelles first formally announced its e-invoicing plans in February 2024, when Cabinet approved procurement of an electronic invoicing system for SRC.

The government said the system would enable the instantaneous automatic transmission of billing information between businesses and the tax authority.

The objectives include strengthening tax compliance, reducing revenue leakage, lowering administrative costs and improving the accuracy of VAT declarations.

SRC subsequently described the proposed solution as a real-time e-invoicing system, with invoice information transmitted directly to the tax authority.

However, an important technical question remains unanswered.

Seychelles has not yet confirmed whether invoices will require clearance or authorisation by SRC before or during issue, or whether businesses will issue invoices through their existing systems with invoice data then transmitted to SRC in real time.

The technical specifications will therefore be important in determining the scale of ERP, POS and billing-system changes required.

VAT first, with phased rollout expected

The initial focus is expected to be VAT, with the potential for the digital platform to be extended to other taxes later.

The government has also previously indicated that implementation would be phased, starting with selected sectors before being expanded more widely.

This suggests Seychelles may avoid a single nationwide big-bang implementation and instead use early taxpayer groups to test and refine the new system.

IMF had pointed to Q4 2026 implementation

The Seychelles e-invoicing programme has previously been associated with a considerably faster timetable.

The International Monetary Fund (IMF) referred in its 2026 reporting on Seychelles to implementation during the second half of 2026, including a reference to Q4 2026.

The IMF linked e-invoicing to the government’s efforts to improve VAT collection, automate invoicing and payments, and strengthen compliance and fraud prevention.

However, this should not be treated as a confirmed mandatory e-invoicing date.

SRC’s latest announcements indicate that procurement, market-readiness and integration work is still underway. No subsequent implementing legislation or SRC technical documentation has yet established Q4 2026 as a mandatory taxpayer go-live deadline.

No Seychelles e-invoicing mandate yet

As of September 2026, businesses should therefore prepare for e-invoicing but should not treat the regime as already mandatory.

Key details still to be published include:

  • implementing legislation and the legal scope of the obligation;
  • technical and invoice data specifications;
  • clearance versus real-time reporting architecture;
  • taxpayers and transactions in scope;
  • treatment of non-resident VAT registrations;
  • exemptions and thresholds;
  • onboarding, testing and certification procedures; and
  • mandatory implementation dates.

The 16 September market survey is nevertheless another significant step towards implementation. Once the technology provider is appointed and technical specifications are released, businesses should have a much clearer picture of how Seychelles’ real-time VAT e-invoicing regime will operate.

VATCalc will monitor SRC announcements for confirmation of the technical model, taxpayer scope and implementation timetable.

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