VAT in Cook Islands
These are the headline VAT rates in force in Cook Islands today. Apply the rate that fits each line; some goods and services use a reduced or zero rate.
- rate (Standard)
- 15%
Tax IDs and registration
- TIN
- Show your TIN on the invoice when you are registered.
- Company register
- Ministry of Finance and Economic Management (MFEM)
Numbers, dates and currency
- Currency
- NZD
- Number format
- 1,234.56 (comma for thousands, point for decimals)
- Date format
- for example 28/07/2026
What every invoice must include
Wherever you invoice, these details are expected. FreeBillGen fills them in for you.
- Your business details
- Legal name, address and tax or VAT number.
- Customer details
- The buyer name and address (and their tax number for B2B cross-border).
- A unique invoice number
- Sequential, with no gaps, so each invoice is identifiable.
- Invoice date
- The issue date, plus the supply date when it differs.
- Line items
- A description, quantity and unit price for each line.
- Tax per rate
- The rate applied and the tax amount, grouped by rate.
- Totals
- The net total, the tax total and the gross total payable.
- Currency
- The currency of the amounts, especially for cross-border invoices.
E-invoicing in Cook Islands
There is no general structured e-invoicing mandate yet. FreeBillGen can still export a Peppol or Factur-X file when a buyer asks for one.
Invoicing in Cook Islands FAQ
What must an invoice include in Cook Islands?
An invoice should carry your details and tax number, the customer details, a unique invoice number and date, a line-by-line description with quantities and prices, the VAT rate and amount, and the net, tax and gross totals.
What is the VAT rate in Cook Islands?
The standard VAT rate in Cook Islands is 15%. Reduced and zero rates apply to some categories.
Do I need to send e-invoices in Cook Islands?
There is no general e-invoicing mandate in Cook Islands yet, but you can still send a structured Peppol or Factur-X file from FreeBillGen for free if a buyer requires it.