Seychelles is moving forward with the implementation of a mandatory electronic invoicing system for VAT-registered taxpayers. The Seychelles Revenue Commission (SRC), the country's tax authority responsible for tax collection and administration, is in the final stage of the procurement process for a platform that will enable invoicing data to be transmitted automatically and in real time to the tax authority.
The project is not yet operational, and the SRC has not published a definitive legal implementation schedule, technical specifications, or a binding effective date. Businesses should therefore view the end of 2026 as an announced rollout target, subject to the successful procurement and implementation of the solution.
Current Status of Electronic Invoicing in Seychelles
The introduction of electronic invoicing in Seychelles is part of the government's strategy to digitalize tax administration, improve VAT compliance, and reduce tax revenue losses.
The Cabinet approved the procurement of an electronic invoicing solution in February 2024. At the time, the government described the future system as a solution capable of automatically and instantly transferring invoicing information between businesses and the tax authority.
From Project Approval to System Procurement
Official documentation provides the following timeline:
- February 2024: The Cabinet authorizes the SRC to procure an electronic invoicing solution.
- During 2026: The SRC shortlists providers and moves forward with requesting and evaluating proposals.
- July 2026: The authority confirms that the project has reached the final stage of the procurement process.
Is Electronic Invoicing Already Mandatory in Seychelles?
No. The government has approved a project that will ultimately be mandatory, but the new requirement is not yet in effect.
The publicly available official sources reviewed do not yet include implementation regulations establishing:
- The official effective date.
- The taxpayer groups that will be included in each phase of the rollout.
- The categories of transactions that will be subject to the requirement.
- The required electronic invoice standard or format.
- Connection mechanisms, including APIs or other data transmission channels.
- Validation processes, as well as contingency and cancellation procedures.
- Penalties, potential exemptions, and applicable transition periods.
It is therefore important to distinguish between the announced mandatory nature of the future system and the invoicing requirements currently in effect.
How Will the Electronic Invoicing System Work?
The model described by the government provides for the automatic and instantaneous transmission of invoicing data from businesses' systems to the SRC.
This architecture brings Seychelles closer to a continuous transaction controls model, under which the tax authority receives transaction information without having to wait for taxpayers to subsequently file their VAT returns.
Real-Time Data Transmission
The system will enable the SRC to cross-check issued invoices against the information reported by taxpayers.
However, it has not yet been clarified whether the future platform will validate or authorize each invoice before it is delivered to the recipient or whether it will simply receive a copy of the invoice or the relevant transaction data in real time.
Integration with Accounting Systems and Points of Sale
Information released following the July press conference indicates that the SRC is working with accounting software and point-of-sale system providers. This suggests that technology integration will be a central component of the project.
The technical specifications will need to clarify how ERP systems, invoicing software, e-commerce platforms, and point-of-sale terminals will connect to the SRC's solution.
Who Will Be Affected by Electronic Invoicing in Seychelles?
The announced scope focuses on taxpayers registered for value-added tax.
Since January 1, 2025, mandatory VAT registration has applied to businesses with taxable supplies of SCR 2 million or more. Businesses with taxable supplies starting at SCR 100,000 may also apply for voluntary registration.
Consequently, the future scope could include both businesses subject to mandatory registration and voluntarily registered taxpayers. The SRC will need to confirm this in the implementing regulations or related documentation.
No official distinction has yet been published between B2B, B2C, and B2G transactions. It is therefore not currently possible to determine whether all three areas will be introduced simultaneously or through separate phases.
Expected Electronic Invoicing Timeline in Seychelles
Information released following the SRC's announcement indicates a target of onboarding VAT-registered taxpayers by the end of 2026. However, this target should not yet be interpreted as a definitive legal deadline.
Once the provider has been selected, the next steps are expected to include technical design, platform configuration, integration testing, pilot projects, training, and the publication of compliance requirements.
