Important Notice on the Upgrade of the Tax Invoice Monitoring System
The Ministry of Customs and Revenue (‘Ministry’) wishes to inform all taxpayers that the Tax Invoice Monitoring System (‘TIMS’) will be upgraded from Version 2 (v2) to Version 3 (v3).
As part of this transition, TIMS will be temporarily unavailable during the following scheduled maintenance periods:
- 5 August 2025, from 11:00 PM to 6 August 2025, 6:00 AM
- 6 August 2025, from 11:00 PM to 7 August 2025, 6:00 AM
During these periods, the ability of accredited POS systems to connect to TIMS will depend on the type of Sales Data Controller (SDC) in use:
- Virtual-SDC (V-SDC): Accredited POS systems using V-SDCs may not function, and transaction processing will be interrupted.
- External-SDC (E-SDC): POS systems using E-SDCs can continue to operate offline without interruption.
Following the successful completion of the upgrade, v2-compliant accredited POS systems and SDCs will continue to operate temporarily without interruption; however, to maintain ongoing compatibility with the upgraded TIMS, taxpayers are required to upgrade to v3-compliant systems.
While the Ministry does not anticipate major disruptions, any issues experienced after the upgrade should be reported promptly through the official support channels for investigation and resolution.
Key Information Summary:
What: Upgrade of TIMS from Version 2 (v2) to Version 3 (v3)
Why: To enable enhanced functionalities and improve service delivery
When: 5 August 2025, 11:00 PM – 6 August 2025, 6:00 AM
- 6 August 2025, 11:00 PM – 7 August 2025, 6:00 AM
Action Required: Businesses are advised to plan their operations around the scheduled downtime and ensure timely upgrade of their accredited POS systems and SDCs to maintain compliance.
The Ministry remains committed to supporting all stakeholders throughout this transition and will provide additional guidance as the formal rollout of TIMS v3 progresses.
Thank you for your continued cooperation in strengthening fiscal compliance and supporting Samoa’s digital transformation.
Fa’afetai lava
Fonoti Talaitupu Lia Taefu
CHIEF EXECUTIVE OFFICER
