background image
12.3. Refund of VAT to Non-Residents

There is no separate VAT refund scheme for non-residents in Cook Islands.

The tax authority is required to refund the excess VAT amount (i.e. excess of VAT credit on purchases over the VAT due on sales) to the VAT registered person within 15 days following the day on which the return is filed by the person, subject to certain conditions. Further, refund can be offset against unpaid VAT, income tax or any other tax liability due under the provisions of Cook Islands.