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Papua New Guinea Tax Information

10% GST

GST is 10% standard. Registration required above PGK 250,000 turnover. TIN mandatory for businesses.

E-commerce Services to Invoice

  • Product sales
  • Shipping
  • Gift wrapping
  • Express delivery
  • International shipping
  • Subscription orders
  • Wholesale

Invoice Requirements in Papua New Guinea

TIN number
GST registration
Client TIN
Invoice number
GST (10%)
Total in PGK

Payment Terms

Paid at time of order. Wholesale: Net 30 with credit approval.

Cash14 days30 daysCOD

Payment Methods in Papua New Guinea

Bank TransferBSPWestpacANZCredit CardCash

E-commerce Invoice Tips

  • Include SKUs
  • Show itemized shipping
  • Display taxes clearly
  • Reference order numbers
  • Include return policy

Frequently Asked Questions

What tax rate applies to e-commerce invoices in Papua New Guinea?

Papua New Guinea has 10% GST. GST is 10% standard. Registration required above PGK 250,000 turnover. TIN mandatory for businesses.

What payment methods are common for e-commerces in Papua New Guinea?

Common payment methods in Papua New Guinea include: Bank Transfer, BSP, Westpac, ANZ, Credit Card, Cash. Paid at time of order. Wholesale: Net 30 with credit approval.

What should e-commerce invoices include in Papua New Guinea?

Your invoice should include: TIN number, GST registration, Client TIN, Invoice number. For e-commerce services specifically, also include: Product sales, Shipping, Gift wrapping.

What should e-commerce invoices include?

Order number, products with SKUs, quantities, shipping, taxes, and payment method.

How to handle international invoices?

Include clear currency, customs notes, and HS codes if required.

What is PNG's GST rate?

Papua New Guinea applies 10% GST on most goods and services. Exports are zero-rated. Some essential items like medicine and education may be exempt or zero-rated.