The discussions were refreshingly candid. Africa needs stronger domestic revenue mobilization, dependable institutions and greater influence over the international rules governing taxation. There was little disagreement about the destination. The more interesting questions concerned the journey, particularly who should build the necessary machinery, how countries can cooperate and what happens when the machinery fails.

Having spent much of my professional life working with revenue authorities on fiscalization, I tend to view such questions through the less glamorous realities of implementation. Tax policy can be drafted in a minister’s office. Its success is eventually determined in tax offices, shops, customs terminals and databases, where legislation encounters the stubborn particulars of daily commerce.

Five Key Takeaways from ATAF 2026

1. Institutional sovereignty must be earned through competence. A revenue authority needs the expertise to govern its systems, interpret its data and remain operational when people, policies and technology change.

2. The build-or-buy debate deserves a longer memory. In-house software, commercial solutions and technology shared between administrations should be judged by their performance over years, including their ability to accommodate legislative changes.

3. International taxation increasingly depends on understanding individual transactions. Digital payments and cross-border services require authorities to establish who supplied what, to whom, and where consumption occurred.

4. Reliable digital invoices can strengthen the fight against illicit financial flows. Verifiable transaction records can make discrepancies easier to investigate, provided they are supported by customs evidence and professional judgement.

5. Cooperation needs practical experiments. Modest, measurable projects between willing administrations may accomplish more than elaborate programs whose results remain difficult to demonstrate.

When the Software Supplier Leaves, the Tax Authority Stays

One of the most absorbing discussions at ATAF 2026 in Cairo concerned institutional modernisation. The question at the heart of Session 9 was familiar to anyone who has worked with government technology: should a revenue authority develop its own systems or purchase them from an external supplier?

I understand the attraction of building in-house. Public institutions have occasionally paid dearly for software that arrived late, performed poorly or became an expensive hostage to its supplier. Those experiences leave scars, and understandably so. A revenue authority cannot simply close its doors because a contractor has failed to honour a maintenance agreement.

Nonetheless, I would resist treating every commercial supplier as guilty by association. Reputable providers of commercial off-the-shelf software deserve to be judged on their record, just as internal development teams should be. The most revealing test comes several years after implementation, when legislation changes and the system must change with it.

I would ask a vendor’s existing customers a simple question: When your tax rules changed, did your supplier deliver the necessary update on time, and did it work? I would put the same question to an administration relying on its own developers. What happens when the people who built the system retire, resign or accept a better offer elsewhere? Institutional memory is a precious asset. It is also surprisingly good at walking out of the building.

A Third Way, Courtesy of Zambia and Lesotho

ATAF 2026 also reminded me that revenue authorities need not always choose between building something themselves and buying it from a commercial vendor. Africa has accumulated considerable administrative experience, and some of that knowledge can travel across borders.

ATAF’s November newsletter highlighted an interesting example. Following a visit to the Zambia Revenue Authority, Lesotho chose to adopt Zambia’s Tax Online system. The prospect of one African administration learning from another, and potentially reusing its technology, deserves serious consideration.

Naturally, transferring software between institutions is no trivial undertaking. Tax laws differ, operational requirements vary and local capacity determines whether an apparently attractive solution can be maintained. The economics of the arrangement must also withstand scrutiny.

What matters most is the institution’s ability to govern the technology it uses. A capable revenue authority should be able to define its requirements, test the software against legislation, supervise its operation and manage future changes. Ownership of the source code is one consideration. Competence, continuity and accountability are what ultimately protect the public interest.

What a Telephone Call Can Teach Us About VAT

A different discussion took us into the rather peculiar geography of international taxation. Session 5 examined Africa’s role in negotiating the UN Framework Convention on International Tax Cooperation, a process with important implications for the continent’s fiscal future.

Egypt’s Deputy Minister of Finance for Tax Policy and Reforms, H.E. Ramy Youssef, captured the ambition in a memorable sentence: “If we change them together, we can build a system every treasury can trust.” I found myself considering what such trust would require when the underlying economic activity crosses several jurisdictions.

Imagine someone in London calling Los Angeles. The signal may pass through Canada, although neither caller has any particular interest in Canadian geography. Should the Canadian leg of the journey create a VAT obligation there? The answer depends on the nature of the underlying supplies, the parties involved and the applicable tax rules.

In my view, a Canadian carrier providing transit services to a foreign telecommunications operator should generally be treated as exporting a service eligible for zero-rating under the relevant rules. The carrier’s remuneration is a separate transaction from the amount paid by the original caller. Distinguishing those transactions is essential. The internet has made the world remarkably efficient at moving information; determining its tax treatment remains a rather more demanding occupation.

Money Moves Quickly. Understanding It Takes Longer.

The problem becomes more interesting when we follow the payment. A customer purchases a digital service through a platform. One payment is made, yet the proceeds may be divided almost instantly among several participants, each performing a different commercial function.

The customer receives an electronic invoice showing the total price. That document may tell the tax administration relatively little about how the money was subsequently allocated. A telecommunications carrier, platform operator and intermediary may each receive a share. Their respective supplies can have different tax consequences.

This is why I place considerable importance on transaction-level information. At Data Tech International, TaxCore captures fiscal transactions and makes records available to authorised parties, using digital signatures and blockchain-based mechanisms to support their integrity. These capabilities provide a foundation for understanding what was recorded and verifying that the information has remained intact.

The next opportunity lies in cooperation between jurisdictions. Connecting relevant transaction records, with proper legal safeguards and agreed access rights, could help administrations establish the relationships between payments, suppliers and taxable supplies. International agreements will determine the rules. Reliable data will help officials apply them.

ATAF 2026: The $90 Billion Question Behind Africa’s Borders

Few figures discussed at ATAF 2026 in Cairo were more sobering than the estimated US$90 billion Africa loses annually through illicit financial flows, as cited during Session 6. The estimate encompasses activities of considerable complexity. Recovering such sums will demand sustained cooperation, capable investigators and effective legislation.

My attention, however, settled on a particularly practical problem. Suppose an exporter records one value for a shipment while the importer declares another. How quickly can the authorities in the two countries establish what the seller actually invoiced?

In today’s trading environment, the explanation may be entirely innocent. Freight, insurance, valuation adjustments or a subsequent credit note can account for differences. Unfortunately, reconciling those details can consume considerable administrative time, particularly when documents must be obtained separately from several parties.

A digitally signed invoice can improve the starting position. TaxCore records the issuer, time and declared amount of a transaction in a form whose integrity can be verified. That gives investigators a dependable record of what was issued. It does not establish that the declared price reflects the goods shipped. Customs evidence, commercial documentation and professional judgement remain indispensable, as does beneficial ownership information when relationships between buyer and seller require examination.

The Case for an Experiment That Fits on One Trade Corridor

This is where I see a promising application for DTI’s proposed Digital Invoice Customs Exchange (DICE). The idea is upfront: allow authorised authorities to exchange verifiable digital invoice information and match it with customs declarations relating to the same shipment.

Consider what this could mean in practice. An officer investigating a discrepancy would have access to an authenticated record of the original invoice. Supporting documentation could explain the difference, allowing the query to be resolved. Where a material inconsistency remained, the authorities would have a specific transaction on which to concentrate their investigation.

I would welcome a pilot involving two willing administrations, a single trade corridor and one commodity. Measure the proportion of shipments successfully matched, the time needed to reconcile discrepancies and the number of cases requiring further investigation. Record the obstacles as carefully as the successes.

Such an experiment would tell us a great deal about the practical value of cross-border invoice exchange. It would also reveal the legal and operational changes needed before expanding the approach. For an industry sometimes inclined to admire the size of its technological ambitions, a modest project producing credible evidence would be a welcome achievement.

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The choice of name was deliberate. Customers in Action meant placing the experiences of revenue authorities at the centre of the discussion. Their successes provided evidence of what works. Their difficulties exposed the practical costs of reform. Few things are quite as instructive as hearing how an elegant technological concept survives its first encounter with an actual tax administration. 

Across the gathering, one question kept returning: what must governments do to turn the growing volume of fiscal information into better public administration? The answers extended from revenue collection and taxpayer behaviour to interoperability, artificial intelligence and the institutional foundations of lasting reform. 

Five Key Takeaways from ENCORE 2026 

The conference offered five conclusions of particular significance for the future of digital tax administration. 

1. Fiscal visibility strengthens domestic revenue mobilization. Reliable transaction reporting can improve compliance and support stronger collection under existing tax rules. The economic benefit depends on how administrations use the information. 

2. Interoperability deserves early investment. Shared standards, consistent data and trusted exchange arrangements enable fiscalization, electronic invoicing and continuous transaction controls to develop coherently. 

3. Taxpayers and consumers influence the success of reform. Clear services, timely information and meaningful incentives encourage participation and help administrations convert digital capabilities into practical outcomes. 

4. Analytics must remain explainable and accountable. Risk indicators can improve prioritisation, while responsibility for assessment, investigation and enforcement remains with the competent institution. 

5. Sustainable reform requires a functioning ecosystem. Technology providers, public officials and businesses need stable rules, predictable processes and the capacity to adapt as fiscal requirements evolve. 

Taken together, these lessons suggest a practical direction for tax authorities seeking greater value from their existing investments. The quality of data, the people interpreting it and the institutions acting on it will determine the ultimate return. 

The Revenue Governments Already Have 

For finance ministries facing persistent budgetary pressure, raising tax rates is an obvious instrument. The more difficult exercise is determining how much revenue remains uncollected under the rates already in force. At ENCORE 2026 this question gave particular weight to the experiences shared by Samoa, Fiji and the Republic of Srpska, all TaxCore users. Their fiscalization programmes operate in different economic and institutional circumstances, yet each illustrates the importance of making commercial transactions visible and improving the discipline of tax reporting. 

The Republic of Srpska offered a striking illustration of changing visibility. Recorded fiscal turnover rose from approximately BAM 11.3 billion in 2023 to BAM 25.3 billion in 2025. Those figures describe turnover captured by the fiscal system. They require interpretation alongside changes in coverage, economic activity and implementation. Still, they demonstrate the scale of information governments can gain. 

The wider fiscal argument is compelling. Better reporting, targeted enforcement and stronger voluntary compliance can broaden the effective tax base. For governments, this creates additional room to finance public priorities. For compliant businesses, it offers the prospect of fairer competition and a more evenly administered tax system. 

ENCORE 2026: When Tax Data Becomes Public Infrastructure 

A nation’s fiscal architecture increasingly extends beyond individual cash registers and reporting platforms. The challenge is to make transaction information reliable, accessible and useful across the administration. 

Belgium’s experience, presented by Jan De Loddere, illustrated the progression. Its GKS 1.0 system secured point-of-sale transactions while leaving detailed information largely accessible on premises. GKS 2.0 is designed to bring structured data online, enabling near-time monitoring, better audit selection and earlier identification of irregularities. The resulting data quality becomes as important as the speed of transmission. 

The discussion on Continuous Transaction Control, involving DTI’s CEO Goran Todorov, Hans Berg, founder and CEO of Arratech, member of the OpenPeppol Managing Committee. Petero Maivucevuce, Head of Secretariat, Pacific Islands Tax Administrators Association (PITAA), and Igor Ujhazi CEO of The RegTech, took this argument into the wider operating environment of tax administrations. Continuous access to information requires appropriate legislation, institutional capacity, secure identities and clearly defined responsibilities. 

Hans Berg’s examination of Peppol illustrated why shared standards and interoperable networks matter. An invoice that arrives instantly but cannot be understood by the receiving system offers limited administrative comfort. As fiscalization, electronic invoicing and reporting converge, common definitions and trusted exchange arrangements become fundamental infrastructure. 

The Human Economics of Compliance 

Technology can verify an invoice in seconds. Persuading someone to request, retain or scan that invoice is a more complicated undertaking, governed by everyday habits and incentives. 

DTI’s Maja Miodragović Kecojević demonstrated during ENCORE 2026 how verified fiscal receipts can support loyalty programmes, allowing a genuine purchase to become the basis for points and rewards. Marko Denić extended this discussion to consumer verification and reporting, examining how public participation can help administrations identify missing or invalid invoices. A QR code is useful; a compelling reason to scan it is better. 

Another important perspective came from Teodora Ugrenović’s work on the taxpayer journey. Administrations already collect signals about invoice errors, gaps, inactivity and unusual reporting patterns. Some of that information can also help taxpayers resolve problems through timely, intelligible communication. 

These discussions raised an important administrative question: how should information serve both compliance oversight and the people subject to it? Well-designed services can reduce avoidable errors, support voluntary participation and make public administration more effective. Taxpayer experience deserves a place alongside technical performance when governments evaluate reform. 

ENCORE 2026: AI Meets Institutional Responsibility 

The growing sophistication of fiscal data has created opportunities for more advanced analysis. Large volumes of transaction records can reveal patterns that would be difficult for individual analysts to identify through conventional reporting alone. 

In a fireside conversation with Igor Ujhazi, DTI Product Owner Marko Denić discussed the development of TaxCore Analytics. The product is being designed to support explainable risk indicators, alerts, taxpayer prioritisation and detailed examination of the transactions behind analytical findings. 

The distinction matters. An unusual pattern can justify further investigation; it cannot establish tax evasion. Denić and Ujhazi examined the responsibilities that arise when analytical systems begin influencing administrative decisions, particularly the need for traceable evidence, human oversight and clear institutional ownership. 

A useful test emerged from the discussion: when a Commissioner asks why a taxpayer was flagged six months earlier, who can explain the decision? Sophisticated algorithms will have limited public value if nobody can answer that question. Responsible adoption begins with reliable data, properly governed experimentation and officials equipped to exercise informed judgement. 

Following the Money Through a Changing Economy 

The digital economy has made the apparently straightforward question of who received payment for a sale considerably more interesting. Professor Richard T. Ainsworth of Boston University explored how online orders, payment facilitators, intermediaries and automated settlement arrangements can fragment the financial trail of a transaction. A restaurant’s original sale, for example, may be followed by payments to several service providers before the merchant receives its final settlement. 

For tax administrations, the accounting implications are substantial. The original economic transaction must remain reconcilable with the fiscal invoice, payment records, deductions and subsequent adjustments. Otherwise, increasingly sophisticated payment infrastructure can make the taxable picture harder to reconstruct. 

Ainsworth’s contribution placed a familiar challenge in a contemporary setting. As business models evolve, authorities need to understand the systems through which commerce operates. Reliable transaction records provide the starting evidence for that work, while access to complementary information makes the picture more complete. 

Building an Ecosystem That Can Endure 

Digital reform must also survive the less glamorous realities of software maintenance, vendor accreditation, changing technical requirements and daily taxpayer support. These are the conditions under which national systems earn their longevity. 

The experiences of Fiji, Vanuatu and Samoa showed why a healthy vendor market matters. Revenue authorities need credible safeguards, while software providers need predictable requirements, accessible testing environments and manageable upgrade processes. Clear accreditation procedures protect fiscal integrity and encourage the participation on which taxpayer choice depends. 

In his closing vision, Goran Todorov brought the conference’s themes together around the verified economic transaction. B2C receipts, B2B invoices and B2G records may serve different processes, nonetheless each contributes evidence of economic activity. Connecting those records can give tax administrations a richer foundation for monitoring, reconciliation and analysis. 

For DTI, the ambition is to help administrations build systems capable of evolving with their requirements. Their long-term usefulness depends on integration, institutional capability and a sustainable relationship between authorities, vendors and taxpayers. 

A First ENCORE, and a Reason to Return 

Beyond the presentations, ENCORE 2026 created opportunities for discussions that rarely fit neatly into conference agendas. Bilateral meetings allowed delegations to examine their specific priorities, while informal exchanges brought together professionals confronting similar challenges across different jurisdictions. 

For us at Data Tech International, the gathering was a source of considerable pride and gratitude. We were privileged to welcome people whose daily work shapes national revenue systems and whose willingness to share practical experience gave the conference its substance. We extend our sincere thanks to the Fiji Revenue and Customs Service, all participating delegations, speakers, moderators, partners and our colleagues who made the occasion possible. 

Perhaps the most gratifying measure of success arrived in the feedback from delegates. Their encouragement to organise ENCORE again affirmed the value of bringing this community together. We received that message with genuine appreciation. 

Our first ENCORE began with an invitation to exchange experience and examine the future of fiscal reform. It concluded with stronger professional relationships, useful questions to pursue and a shared appetite for continuing the conversation. For a conference called ENCORE, being asked to return seems an especially fitting compliment. 

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Much of the international attention fell on artificial intelligence, geopolitical uncertainty and the future of development finance. Nevertheless, the discussions also exposed a more immediate concern for ministries of finance: how to make existing public resources work harder and strengthen the institutions responsible for raising them.

For Data Tech International (DTI), the conclusions from Bangkok reinforce a practical argument about domestic revenue mobilization. Improving the collection of taxes already established in law is among the most accessible sources of additional fiscal capacity. Digital reform can accelerate that process, provided governments choose proven technology, develop local expertise and concentrate their efforts on the administrative changes that produce measurable results.

5 Takeaways from IMF/WB Meetings in Bangkok 2026

1. Fiscal buffers are running out, so governments must enhance revenues rather than rely on more borrowing or higher tax rates, improving the efficiency of existing tax systems is the most accessible route.
2. Building complex fiscalization technology from scratch carries hidden, long-term costs (security, maintenance, staff, legislative updates). Proven commercial off-the-shelf systems like TaxCore reduce implementation risk and speed up compliance gains.
3. Better tax administration starts with reliable transaction records, consistent reporting, and effective verification, these make VAT administration more efficient and enable risk-based enforcement.
4. Capacity building is not optional. Technology investments only pay off when tax officers and local technical teams are trained to operate systems, interpret data, and support taxpayers.
5. Institutional capacity creates fiscal capacity. The most important measure of digital tax reform is whether it strengthens a government’s ability to collect revenue already due under the law, and sooner reliable reporting becomes operational, the faster compliance improves.

Bangkok’s Fiscal Warning: Governments Are Running Out of Room

On October 14, IMF Managing Director Kristalina Georgieva warned that the global economy’s resilience was reaching its limits. Speaking at the Global Policy Agenda press briefing, she described the depletion of fiscal and energy buffers as governments confronted persistent inflation and successive economic shocks.

Her message to policymakers was, as always, very direct: “Now is the time to enhance revenues.” The urgency reflected an increasingly difficult fiscal environment. Debt-service obligations are absorbing resources that could otherwise finance infrastructure, education, healthcare and economic development. For lower-income countries, the consequences are especially severe.

The implications for revenue authorities are considerable too. Governments cannot rely indefinitely on additional borrowing, external assistance or higher tax rates to meet their obligations. Improving the efficiency of existing tax systems offers another route. Stronger compliance, more complete reporting and reliable evidence of taxable economic activity can contribute to sustainable revenue growth while supporting fairer competition.

The WB Bangkok 2026 Message: Make Scarce Resources Go Further

2026 Bangkok Annual Meetings plenary brought an equally relevant perspective from World Bank President Ajay Banga. His address examined how governments and development institutions could increase the impact of limited resources while supporting employment, investment and economic growth.

Banga pointed to reforms within the World Bank itself, including a reduction in project preparation time from 19 months to nine. He also stressed the importance of physical and human infrastructure, regulatory certainty and institutional capacity. According to his official plenary remarks, 30% of the institution’s public-sector financing during the previous year supported policy and institutional reform.

For DTI, this emphasis on efficiency and execution has direct relevance to national fiscalization programmes. Public administrations routinely face decisions about whether to develop technology internally or acquire established solutions. Project duration, implementation risk and institutional readiness deserve the same attention as acquisition costs. Every additional year spent developing a system delays the potential compliance improvements that justified the investment.

Better Taxation Begins with Better Administration

The fiscal argument gained further substance when Rodrigo Valdés, Director of the IMF’s Fiscal Affairs Department, addressed the Fiscal Monitor press briefing in Bangkok.

“Fiscal risks are rising and action is needed in many countries,” he told reporters. His recommendations included improving tax systems, strengthening fiscal institutions and adopting better-designed policies capable of supporting economic activity while safeguarding public revenue.

The IMF’s October 2026 Fiscal Monitor: Taxing Better to Boost Growth develops this argument through research on tax neutrality, administrative efficiency and compliance costs. For indirect taxation, the implications reach into the everyday operations of revenue authorities. Reliable transaction records, consistent reporting requirements and effective verification can make VAT administration more efficient. These improvements also provide a stronger foundation for risk-based enforcement.

The Overlooked Cost of Building Technology from Scratch

National tax administrations have legitimate reasons to exercise control over their digital infrastructure. Nevertheless, creating complex fiscalization technology internally requires substantial financial resources, specialist personnel and sustained institutional commitment. Software development represents only one part of the obligation.

Governments must also finance security, testing, integrations, maintenance, documentation and continuous adaptation to legislative changes. Public-sector development teams face competition for experienced specialists, while changes in leadership and budget priorities can affect project continuity. The accumulated costs may extend far beyond initial estimates.

This issue predates Bangkok. The IMF’s technical guidance on commercial off-the-shelf systems describes the organizational demands of introducing established software into tax administrations. Its lessons support careful consideration of COTS for tax administration, including governance, migration, testing and business-process reform. The guidance concerns core tax systems, although many implementation principles also apply to fiscalization. DTI’s conclusion is that governments should reserve bespoke development for requirements that genuinely demand it.

TaxCore – a Practical Example of COTS Fiscalization

DTI’s TaxCore platform was developed to support the certification, monitoring and verification of fiscal transactions. Its established architecture combines secure invoice records, digital signatures and reporting mechanisms with administrative tools for supervision and compliance analysis. National implementations demonstrate how common technology can operate within different regulatory environments. In Fiji, the VAT Monitoring System uses TaxCore to support fiscal reporting. In September 2025, the Fiji Revenue and Customs Service, working with DTI, introduced a public monitoring dashboard providing information on fiscalized taxpayers, transactions, invoice volumes and receipt verification. The initiative also enables citizens to report suspected irregularities.

These functions illustrate a broader approach to domestic revenue mobilisation. Better information allows administrations to direct enforcement resources more effectively and gives compliant businesses greater protection against unfair competition. TaxCore provides the technological foundation for these activities, while national authorities determine the rules, implementation priorities and enforcement measures.

Capacity Building Determines Whether Reform Endures

Bangkok’s emphasis on human capital carries an important lesson for digital government. During the October 16 plenary, Banga observed that “Skills are part of the package.” Technology investments require trained people who can operate systems, manage information and apply the results to practical decisions.

For DTI, capacity building is integral to fiscalization reform. Tax officers need to interpret transaction records, investigate irregularities and support taxpayers. Local technical teams must understand the platform’s operational requirements, integrations and continuity procedures. Sustainable reform depends on institutions that can perform these responsibilities confidently.

A recent example comes from Eswatini. In September 2026, DTI conducted a two-week TaxCore training programme for Eswatini Revenue Service personnel in Belgrade. Participants completed practical exercises covering enrolment, secure-element management, inspection, accreditation and reporting. The programme equipped local staff for responsibilities associated with the national rollout, illustrating how implementation expertise can be transferred to the administration that will ultimately operate the system.

Bangkok 2026: Institutional Capacity Creates Fiscal Capacity

The 2026 Bangkok Annual Meetings offered a clear warning about the condition of public finances. Countries must manage growing demands on their budgets while improving economic resilience and creating opportunities for development. Domestic revenue mobilization will remain central to that task.

Summit’s message was that public resources must deliver more. For revenue authorities and ministries of finance, the opportunity begins with making better use of what they already have: established tax legislation, capable public institutions, and proven technology that can help them fulfil their responsibilities.

The most important measure of a digital tax reform is its contribution to public administration. A system must provide reliable evidence, enable effective enforcement, support taxpayers and strengthen the government’s ability to collect revenue already due under the law. Sooner reliable reporting becomes operational, faster will governments begin turning better compliance into stronger, more sustainable national finances.

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The signing also carries wider significance. Across the Pacific, tax administrations are paying closer attention to VAT and GST at the level where liability first arises: the transaction itself. Tonga now joins Fiji, Samoa, Vanuatu and Papua New Guinea in DTI’s Pacific TaxCore footprint, extending a regional pattern that is becoming harder to dismiss as a series of isolated technology projects. 

For small island economies, the attraction is obvious. Revenue authorities work with limited specialist resources, taxpayers may be spread across difficult geographies, and reliable connectivity cannot always be taken for granted. At the same time, governments need better visibility over consumption taxes, which often account for a substantial share of domestic revenue. Accordingly, the Tonga contract deserves attention beyond the mechanics of software procurement. It forms part of a gradual shift towards fiscal systems in which verified transaction data can support tax administration much closer to the point of sale. 

5 Key Facts on Tonga’s Fiscalization

First, the Tonga contract has regional significance. The implementation of TaxCore adds another Pacific jurisdiction to a growing movement towards digital fiscalization and closer VAT and GST monitoring. 

Second, Tonga is building on existing experience. Its current ESRS means the country already understands electronic sales registration. Migration and continuity will therefore be central to the next phase. 

Third, TaxCore has developed a meaningful Pacific footprint. Tonga joins Fiji, Samoa, Vanuatu and Papua New Guinea, creating a regional base of implementation experience that can inform future deployments. 

Fourth, the POS ecosystem matters. A broader field of accredited providers can give Tonga’s taxpayers more choice while preserving common rules for fiscal information. 

Finally, Tonga fiscalization points towards a deeper model of tax administration. Transaction-level evidence can support faster VAT monitoring, more targeted enforcement and increasingly continuous forms of fiscal control. 

From Electronic Registers to Transaction-Level Control 

Tonga already has experience with electronic sales registration. That matters because the country is approaching modernization with an existing body of operational knowledge. Taxpayers know the basic discipline of recording sales electronically, while officials have experience administering such a system. 

Experience also creates expectations. Businesses have established routines, software providers have built products around existing requirements, and public officials have developed procedures that cannot simply be discarded without consequence. The quality of the transition will depend heavily on how well these existing practices are accommodated. 

Consequently, the next stage of Tonga fiscalization is about deepening the role of transaction data. A modern fiscalization system can link the sale, the fiscal invoice and the tax record in a structured chain. Once those records are secure and verifiable, the administration gains a much clearer view of what takes place inside the taxable economy. This changes the value of the electronic invoice itself. Its importance lies in the information it carries and in the ability of that information to support VAT control, audit selection and compliance analysis. The fiscal invoice becomes part of the evidence on which the tax system operates. 

Tonga Fiscalization: TaxCore Gains a Regional Centre of Gravity 

The geography of TaxCore’s Pacific deployments is increasingly significant. Five jurisdictions using the same underlying fiscalization platform create a body of regional implementation experience that can shape future projects, even where legislation and administrative models differ substantially. 

For smaller governments, this can improve the economics of technology adoption. Designing every component of a national fiscalization system from the ground up requires considerable investment and specialised expertise. A platform with an established implementation history can provide a more mature starting point while leaving room for national rules and local operating requirements. Meanwhile, the Pacific itself is a demanding proving ground. Revenue authorities must support large companies, small retailers and businesses operating far from major urban centres. Internet access may be reliable in one location and intermittent in another. Systems therefore need to combine central oversight with practical resilience. 

Regional experience becomes especially valuable under these conditions. Lessons about onboarding, offline operation, taxpayer communication, POS integration and enforcement can travel between jurisdictions, even when the policy choices remain national. 

TaxCore’s growing footprint therefore gives DTI something technology suppliers value greatly: experience accumulated under similar administrative conditions. Tonga, in turn, gains access to a platform that has already encountered many of the practical problems common across the region. 

Tonga Fiscalization Moves from Signature to Implementation 

A contract signing is a visible milestone. Implementation will determine whether the reform delivers what policymakers expect from it. Tonga must now align technical specifications, taxpayer procedures, legislation, vendor requirements, training and public communication. Each workstream affects the others. A technically sound platform will struggle if taxpayers do not understand their obligations, while clear legal requirements are difficult to enforce when businesses lack suitable tools to comply. 

Crucially, migration deserves particular attention because Tonga already operates an ESRS. Existing users need a clear route into the new environment. Data continuity, business processes and established compliance habits should be managed carefully throughout that change. 

Timing will matter as well. POS accreditation needs to develop alongside taxpayer enrolment. Technical readiness must correspond with legal readiness. Training should arrive before obligations begin to affect day-to-day operations. 

The eventual measure of Tonga fiscalization will therefore be practical. As elsewhere, it will depend on the share of relevant transactions captured reliably, the quality of the data available to the Ministry and the ease with which compliant businesses can meet their obligations. 

A More Open POS Market 

One of the more important features of the future model is the intention to accommodate a broader range of point-of-sale and invoicing providers. This could reshape the commercial side of fiscal compliance in Tonga. 

Businesses have very different operating needs. A family-run shop, a resort, a professional-services firm and a large importer may all fall within the same tax framework, nevertheless their software requirements can vary considerably. Allowing accredited providers to compete gives taxpayers greater freedom to choose tools suited to their scale and business model. 

Furthermore, an open ecosystem can attract POS and accounting vendors already active elsewhere in the Pacific. For those companies, clear accreditation standards create a defined route into the Tongan market. For taxpayers, additional competition can encourage better service, broader functionality and more appropriate pricing. The state retains an important role in setting the boundaries. Technical specifications, fiscal rules, invoice security and data integrity still need to be consistent across every approved solution. 

Accreditation is therefore central to the model. Commercial diversity becomes possible because every participating system must satisfy the same fiscal requirements. That gives the market room to innovate while preserving a common standard for tax data. 

Why VAT Monitoring is Ultimately About Evidence 

Fiscalization is frequently presented as a revenue-collection tool. Better transaction visibility can indeed make under-reporting more difficult and help authorities identify businesses whose declared activity appears inconsistent with their actual sales. 

The deeper value lies in the evidence created by the system. VAT depends on transactions passing through chains of buyers and sellers. Reliable invoices provide the records needed to examine those chains and compare them with the tax positions reported by businesses. In turn, stronger transaction data can make enforcement more focused. Auditors can direct attention towards unusual patterns, missing records or discrepancies rather than relying predominantly on broad inspections and retrospective declarations. 

The effect can also reach beyond enforcement. Businesses that record their sales correctly have an interest in competitors being held to the same standard. Greater visibility can reduce the commercial advantage enjoyed by firms that conceal turnover or operate partly outside the formal economy. Technology still depends on sound legislation, capable institutions and sensible taxpayer service. Yet when those elements are in place, reliable transaction data gives each of them a firmer foundation. 

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Nađa Marčetić, Customer Training Specialist, designed and coordinated the program, prepared the materials, structured the schedule, and oversaw delivery. A team of DTI specialists served as trainers and subject-matter experts. They included Goran Todorov, CEO; Marko Denić, Product Owner; Marija Čukić, Technical Writer; Teodora Ugrenović, Customer Support Manager; Milica Petrović, Customer Support Agent; Predrag Todorović, QA Analyst; Nemanja Milojević, EFD Technical Reviewer; and Ognjen Pantić, Software Developer. Jana Kostić, Account Manager, handled logistics and hospitality for the visitors throughout their stay.

TaxCore Training: System Responsibilities Preparation

The TaxCore Training program combined theory with direct system access. Participants first learned the core principles of fiscalization and the wider TaxCore ecosystem. Sessions then shifted to the specific tools and processes each person would use once the system goes live in Eswatini.

Trainers presented material through a mix of lectures, video clips, and guided demonstrations. Knowledge checks followed many of the presentations so participants could test their understanding immediately. Hands-on exercises took place inside a dedicated training environment that mirrored real operational conditions. This approach helped the group move from basic concepts to confident use of the software.

The schedule deliberately balanced group sessions with role-focused work. Common topics such as system navigation and data search sat alongside specialized modules. That structure ensured every attendee left with both a broad view of the platform and deep familiarity with the tasks they would perform daily.

Hands-On Practice Across Key TaxCore Functions

Practical learning formed the heart of the TaxCore Training. Participants worked through realistic scenarios that reflected situations they are likely to face after go-live. They practiced enrollment and personalization workflows, following the secure element lifecycle from initial request through creation, activation, and possible revocation.

Tax office and inspection sessions centered on taxpayer records, invoice data, and the detection of irregularities. Accreditation modules covered application reviews, technical and administrative requirements, and the steps needed to evaluate and approve electronic fiscal device solutions. Reporting and monitoring tools received equal attention. Participants learned how to locate information quickly, interpret system data, and use those insights for operational decisions.

Support processes also featured in dedicated sessions. The group examined the communication channels and escalation paths that will help them assist TaxCore users effectively. Throughout these exercises, DTI trainers remained available to clarify complex points and discuss examples relevant to the Eswatini context. The participants’ questions and willingness to share experiences kept the sessions interactive and productive.

Strengthening Partnership Through Shared Experience

Beyond technical instruction, the visit created space for closer working relationships between the DTI and ERS teams. Face-to-face discussions allowed both sides to exchange ideas openly and align on the practical goals of the TaxCore implementation. Informal activities arranged during the two weeks further reinforced professional ties and made the stay both useful and enjoyable.

Knowledge checks and practical exercises continued right through the final days. These activities confirmed that participants had absorbed the key concepts and could apply them with growing confidence. The structured support provided by the DTI team helped each person develop the specific skills required for their assigned responsibilities.

DTI congratulates every member of the Eswatini delegation on their dedication and successful completion of the TaxCore Training. Their engagement and curiosity played a major part in the program’s success. The knowledge and practical experience gained over the two weeks form a solid base for the next stages of the project. DTI remains committed to ongoing collaboration and will continue to support the ERS team as TaxCore moves into full operation in Eswatini.

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Under the theme “Rising with the Tides: Anchoring Resilience in Revenue Administration through Risk Management, Technology, and Workforce Excellence,” the meeting brought together revenue chiefs, regional partners and a handful of technology firms that have spent years working the region rather than merely visiting it. Data Tech International was among the partners present. Its contribution centred on a straightforward question that still trips up many administrations: how do you turn growing volumes of data into earlier, better decisions?

“A tide is usually not one big wave. It is countless small movements, all going the same way. That is a good picture of PITAA. Some of us simply cannot build every system or train every capability alone. But together we can learn from each other, borrow what works, and warn each other about what doesn’t”, reflecting on the meeting theme, Palau’s Bureau of Revenue and Taxation director Elway Ikeda highlighted the value of cooperation among Pacific tax administrations. 

Consequently, domestic revenue mobilization sits at the core of Pacific development. Without stronger local collections, governments remain tethered to external finance and the constraints that accompany it. PITAA 2026 served as a clear reminder that technology, applied with care, can help reduce that reliance.

5 Conclusions from PITAA 2026

1. Data without trust is just noise. Volume means little until administrations can rely on quality, connect sources and turn information into early, usable signals.
2. Digitalization works best as a continuous process, not a single project. Systems and analytics must evolve with institutional capacity and changing needs.
3. Early risk identification outperforms late enforcement. Spotting issues while they remain manageable lets limited resources focus where they matter most and encourage compliance before problems grow.
4. Regional experience compounds. Practical lessons from Fiji, Samoa, Vanuatu, Papua New Guinea and Tonga already shape better tools. PITAA remains the key forum for sharing and refining them.
5. Domestic revenue mobilization is the unglamorous essential. Stronger local collections, supported by trusted data and sharper risk tools, give Pacific governments more room to set their own priorities.

Digital Anchors at PITAA 2026

One of the meeting’s core strands, “Digital Anchors: Leveraging Technology and Data Analytics for Revenue Intelligence,” sat squarely in familiar territory for Data Tech International. Ivan Pavlović, chief technology officer, and Maja Miodragović Kecojević, account manager, presented “Revenue Intelligence in Practice: Harnessing Data Analytics and Third-Party Information for Smarter Tax Administration.”

Our message was thoughtfully unglamorous, but unique in its core. Collecting more data is easy. Trusting it, connecting it and turning it into signals that tax officers can act on is harder. The presentation traced the path from a single fiscal transaction through validation, integration with internal and third-party systems, and finally to the analytical layer that helps administrations spot risk before it becomes an enforcement case.

More data does not automatically equal more intelligence. That simple observation landed with the force of the obvious. In a region where resources are finite and distances vast, the ability to prioritize matters more than the ability to store yet another worksheet.

From Transactions to Timely Insight

The Pacific has watched several waves of digitalization. Some arrived as large, one-off projects that struggled to keep pace with changing needs. Data Tech International’s approach, shaped by years of work in Fiji, Samoa, Vanuatu, Papua New Guinea and Tonga, treats digitalization as a continuous process rather than a single installation. Systems, integrations and analytical tools evolve alongside the administrations that use them.

At PITAA 2026 the company pointed out a shift already under way in several of those jurisdictions. Technology is moving from a passive recorder of what has already happened to an active helper that identifies emerging risks, focuses limited audit capacity and, where possible, steers taxpayers toward compliance before problems grow.

Accordingly, Ivan Pavlovic put it plainly: “The Pacific is not simply a region where we do business. It is a region where, for many years, we have been working alongside tax administrations to build and continuously improve practical solutions, as partners. What we learn through each of these engagements helps shape the next generation of our solutions. PITAA gives us an opportunity to share that experience, but more importantly, to listen to the region’s needs and discuss the next step together: how we can turn trusted transaction data into better, more timely decisions for tax administrations.”

PITAA 2026: A Meeting of Practical Minds

The value of PITAA 2026 lay as much in the corridors as in the formal sessions. Administrations at different stages of digital maturity compared notes. Those further along the road described the unexpected benefits of reliable third-party data. Those earlier in the journey asked the hard questions about data quality, institutional capacity and the risk of building systems that outrun the people who must run them.

Data Tech International used the occasion to reconnect with long-standing partners and to hear, unfiltered, the priorities defining the next phase of revenue administration across the Pacific. And definitely, the emphasis on risk management, technology and workforce excellence felt less like a conference motto and more like a true working agenda.

For a company whose presence in the region has grown steadily rather than dramatically, the meeting offered confirmation that patient, iterative work continues to matter. Domestic revenue mobilization is rarely glamorous. It is, however, essential. Better data, better trust in that data and better tools for using it remain among the most practical contributions technology can make.

Looking Beyond the Horizon

We close participation at PITAA 2026 with our humble thanks to the Secretariat, the Bureau of Revenue & Taxation of Palau and the participating administrations. The gratitude is genuine. The Pacific tax community is small enough that real relationships still count, and large enough that shared problems benefit from shared solutions.

The tides will keep rising. Climate pressures, economic shifts and the ordinary demands of public services will not wait for perfect systems. What PITAA 2026 demonstrated is that a growing number of Pacific administrations are determined to meet those pressures with better information, sharper risk focus and technology that serves the tax officer rather than the other way round.

Data Tech International leaves Palau with the same steady conviction it brought: the work continues, country by country, integration by integration, insight by insight. In a region where every dollar of domestic revenue counts, that measured approach may prove the most useful of all.

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Todorov leaned forward, his tone warm. “Hello Mr. Brightwell, welcome to Serbia and welcome to Data Tech International.” Mr. Nkambule returned the greeting with measured courtesy. “Thank you and good morning, Goran. Thank you for welcoming me here at DTI in Serbia.”

The conversation that followed was not about technology for its own sake. It was about the stubborn realities that had long limited Eswatini’s revenue potential and the path now opening beyond them.

5 Key Conclusions From Brightwell Nkambule Interview

1. TaxCore Turns Compliance into the Path of Least Resistance. The system was chosen not only to detect underreporting and the informal economy, but to make compliance easier and cheaper than non-compliance, especially for smaller businesses previously burdened by high costs of accountants and complex returns.
2. Digital Foundations Were Already Delivering Results. Before TaxCore, earlier digital tools had already lifted voluntary compliance from 60% to 72%, raised the Net Promoter Score to 75%, and improved the tax-to-GDP ratio from 15.7% to 16.5%, proving technology works when it genuinely reduces friction.
3. Real-Time Reporting Solves the High-Volume Retail Problem. Previous VAT reporting methods collapsed under the weight of thousands of daily transactions. TaxCore automatically captures and transmits every business-to-consumer sale as it happens, eliminating the need for manual schedules or daily summaries.
4. It Closes Fraud Loopholes and Empowers Citizens. The biggest leakage occurred in cash-heavy business-to-consumer sales and “cooked” invoices linked to under-declaration at the border. TaxCore captures every transaction at source and allows consumers to verify that the VAT they paid truly reaches the revenue service.
5. The Ultimate Goal Is Compliance by Default. Commissioner General Nkambule’s vision mirrors Pay-As-You-Earn: taxpayers should focus entirely on growing their businesses while technology silently handles tax obligations. Higher compliance strengthens government finances, improves public services, reduces poverty, and creates jobs, making the real winners the citizens of Eswatini.

The Weight of What Went Unseen

Before TaxCore, the challenges were familiar and persistent. Underreporting of sales was widespread. Entire segments of the informal economy simply did not report at all. For smaller businesses, the cost of compliance, accountants, consultants, complex returns, often outweighed the perceived benefit of staying inside the system.

“We had a whole range of issues,” Brightwell Nkambule explained. “One of them was underreporting of sales, and then the other was no reporting at all, this is what we sometimes call the informal economy. We decided we must opt for solutions that will reduce the risk of underreporting and also make it very easy for taxpayers that may be in the informal economy to comply.”

The solution had to do more than catch non-compliance. It had to lower the barrier so that compliance became the path of least resistance.

Progress Already Measured

Eswatini’s Commissioner General did not arrive empty-handed. Under his leadership, and building on years of earlier work, the Eswatini Revenue Service had already introduced a range of digital tools aimed at making voluntary compliance easier. The results were tangible.

Voluntary compliance, measured by on-time filing and payment, had risen from around 60 percent in 2022 to 72 percent in the latest financial year. The Net Promoter Score, tracking how willing taxpayers were to recommend the service, had climbed to 75 percent. The tax-to-GDP ratio had improved from roughly 15.7 percent to 16.5 percent.

“Technological solutions actually have an impact,” Nkambule noted. The foundations were in place. What was still missing was a system capable of capturing the full flow of transactions, especially in the high-volume retail sector that had proven hardest to police.

Brightwell Nkambule: The Game Changer Arrives

TaxCore is still early in its implementation, still the ERS head already sees it as transformative. He traced the evolution of VAT reporting in Eswatini. Introduced in 2012 with a simple one-line return, the system soon revealed serious underreporting. In 2022 the authority introduced invoice schedules, which improved performance, until the sheer volume of daily transactions overwhelmed retailers. A compromise was reached: daily sales totals instead of line-by-line detail. The figures began slipping again.

“TaxCore will come in and say that the problem of voluminous transactions has been solved,” Nkambule said, “because this solution will automatically report the transactions to us as and when they occur. So, it’s going to be a game changer.”

The wholesale and retail sector currently sits below expected thresholds. The VAT-to-turnover ratio, which should sit between 1 and 3 percent, has in places fallen below zero, a sector effectively operating on net refunds because outputs are not fully declared. Real-time transmission changes the equation. Every business-to-business and business-to-consumer transaction becomes visible. The technology does the reporting. The taxpayer simply runs the business.

For smaller and informal operators, the barrier drops even further. A one-time investment in a simple device or free software on an existing phone or computer is enough. After that, the system records, stores, and transmits. “There’s nothing to submit anymore,” he observed. “The technology will be doing all the work.”

Closing the Gaps That Fraud Exploits

The most stubborn leak has been business-to-consumer sales. Retailers could under-declare or omit cash transactions because the revenue authority had no independent view. Some went further, linking under-declaration at the border with under-declaration at the point of sale, “cooking” the invoices to match.

TaxCore severs that chain. Every transaction is captured at source. Consumers themselves can verify that the VAT they paid has reached the tax office. Nkambule is confident many will. “A big portion of our citizens are responsible. They want to contribute to the development of the country… We see them stepping forward to ensure that this VAT that they pay ends up with the tax office.”

A Message of Ease, Not Fear

Asked what message he would send home to taxpayers in Eswatini after seeing the system working in Serbia and Republika Srpska, Commissioner General was clear. The solution benefits the country. The VAT citizens already pay will finally reach the revenue service. The cost of compliance will fall sharply after a modest upfront step. The system, once running, is low maintenance, “much like our mobile phones. Once you have a mobile phone, all you need to take care of is the battery.”

For the smallest businesses, free applications that run on existing phones or computers remove even that modest barrier. Compliance becomes accessible rather than burdensome.

Brightwell Nkambule Sees the Larger Picture

In Eswatini, the next chapter is already being written, not in threats or heavier audits, but in a silent promise: that honest businesses will one day spend almost no time thinking about tax at all. What excites him most is not the technology itself, but what it unlocks. Higher compliance strengthens government finances. Stronger finances improve public services. Better services accelerate national development, reduce poverty, and create jobs.

He draws a parallel with Pay-As-You-Earn. Employees do not file monthly; the system handles compliance by default. TaxCore points toward the same destination for VAT and broader reporting: taxpayers concentrate on growing their businesses while the technology quietly does the rest.

“The country develops, poverty is reduced, jobs are increased, everyone is happy after that,” Nkambule concluded. The technology will simply make compliance the default. And when that happens, the real beneficiaries will not be the revenue service alone, but the citizens whose development depends on every tax that finally arrives where it belongs.

The post Brightwell Nkambule: Taxcore Is a Breakthrough appeared first on Dti.

Throughout the visit, Mr. Nkambule engaged directly with DTI’s engineering, product, implementation and management teams, reviewing the company’s flagship TaxCore® platform that is currently being implemented in Eswatini. Rather than focusing solely on product demonstrations, the programme provided detailed technical and operational discussions on the architecture, security model, implementation methodology, vendor accreditation, taxpayer onboarding and long-term operational support.

Mr. Nkambule arrived well prepared and engaged deeply with every aspect of the platform. Together with DTI specialists, he explored how TaxCore manages real-time invoice validation, maintains uninterrupted operations in diverse connectivity environments, and provides tax administrations with accurate, reliable and timely fiscal data. The discussions focused on practical scenarios faced by revenue authorities and the operational measures required to ensure a successful nationwide rollout.

Beyond the technical programme, the visit reinforced the partnership between ERS and DTI. Open discussions on Eswatini’s strategic objectives, implementation priorities and future digital transformation initiatives fostered a shared understanding of the challenges ahead and strengthened the mutual commitment to delivering a modern, resilient and sustainable fiscalization ecosystem for the Kingdom of Eswatini.

Sprint Reviews During the TaxCore Reference Visit

The TaxCore reference visit gained real momentum when Nkambule participated in three Sprint Reviews. He joined two development teams and one data team as they assessed progress and planned upcoming improvements. Engineers presented recent enhancements with clarity and genuine enthusiasm.

Additionally, the sessions offered a transparent view of the work needed to evolve TaxCore® continuously. Team members openly discussed challenges they had overcome and demonstrated new features aimed at greater reliability. Observers appreciated the thoughtful balance between bold innovation and system stability.

Meanwhile, Nkambule posed insightful questions that enriched the discussions. His active involvement brought fresh perspectives and highlighted the importance of learning directly from the people who design and maintain the platform. The experience left everyone with a strong appreciation for steady, purposeful progress.

Operational Insights in Banja Luka

The group then travelled to Banja Luka, where the TaxCore reference visit shifted focus toward real-world results. Gordana Kovačević, the head of DTI’s local office, presented alongside officials from the Tax Administration of the Republic of Srpska. She provided compelling evidence of TaxCore®’s positive long-term impact on daily operations.

Subsequently, her presentation emphasized measurable gains in processing speed and significant reductions in errors. Real examples from active users demonstrated the platform’s ability to produce consistent, reliable outcomes over time. Consequently, the talk encouraged lively discussion among participants who explored how these solutions might apply in different national settings.

The session clearly showed that careful technology adoption delivers lasting value to both tax authorities and the businesses they serve.

Market Approaches During the TaxCore Reference Visit

A stop at Teron added another practical layer to the TaxCore reference visit. Mr. Nkambule explored the ecosystem of point-of-sale devices and the competitive vendors behind them. He observed how businesses benefit from genuine choice when selecting tools that best fit their needs.

Therefore, the visit to Teron highlighted the strengths of an open marketplace. Multiple suppliers compete to offer reliable solutions, helping authorities avoid rigid, one-size-fits-all mandates. This approach proved especially relevant in economies where small businesses play a central role. Thus, Nkambule gained useful understanding of how flexible device integration supports broader tax systems. The experience deepened his view of complete digital tax ecosystems.

Going Far and Beyond

We feel that the five days spent together in the region strengthened ties between the Eswatini Revenue Service and Data Tech International. Both sides left with accentuated commitment to current collaboration and knowledge sharing. The visit also signalled broader international interest in solutions that have already proven their worth.

While progress rarely follows a straight line, the Banja Luka discussions showed the rewards of measured implementation paired with proper training. Further, the entire trip combined technical depth with operational wisdom and market understanding. And yes, we see that this kind of reference visit offers one compelling model that should be followed in the future.

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In 2020, as Covid-19 slammed borders shut and governments slashed budgets, Amosa’s team at Samoa’s Ministry of Customs and Revenue launched the Tax Invoice Monitoring System (TIMS) built on DTI’s TaxCore. Many doubted whether digital fiscalization could thrive in a cash-based economy. Today, the numbers tell a different tale: revenue collection has nearly doubled.

Todorov leaned forward, his tone warm yet incisive. “Theresa, welcome to Serbia. We are so pleased to have you here.” He wanted to revisit the heart of the matter, the revenue impact. “You implemented TIMS right at the outbreak of Covid-19. You mentioned it had a measurable effect. Was that impact immediate, or did it build over time? When exactly did you begin to see revenue grow?”

Amosa answered without hesitation, her voice steady with hard-won insight. “We launched in 2020 amid economic uncertainty and fiscal pressure. In terms of revenue growth, we started noticing it around two to three years after implementation.” But something far more telling happened first.

5 Conclusions on Samoa Tax Revenue Growth

1. Deterrence Beats Enforcement: Simply knowing the TIMS powered by TaxCore was watching changed taxpayer behaviour immediately. Samoa’s Parliament cut revenue targets by 10%, yet collections dropped only 1% in the first year of COVID, proving anticipation of visibility drives compliance more powerfully than penalties.
2. People First, Technology Second: With over 6,000 taxpayers and just ten auditors, success came from cultural sensitivity. Amosa’s team used everyday Samoan language, offered free smartphone POS apps, and personally advised businesses before purchases, turning confusion into cooperation.
3. Flexibility Wins Vendor Challenges Instead of rushing penalties, the ministry showed patience with slow or expensive vendors. Creative workarounds, like manual tablet loading for major taxpayers, kept businesses compliant while DTI helped ensure fair pricing.
4. Real-Time Data Transforms Auditing: TIMS eliminated months-long manual checks. Auditors now compare live TaxCore data against declarations, quickly catch under-reporting, calculate liabilities for non-filers, and shift the burden of proof to taxpayers.
5. Cultural Understanding Drives Lasting Success: Amosa wouldn’t change a thing: respecting Samoa’s cash-based culture and close-knit community was essential. The result? Nearly doubled revenue in five years, with plans for pre-filled returns and full automation built on strong public-private trust.

The Power of Anticipation

Before the numbers climbed, a subtle shift transformed behaviour. Taxpayers realized their sales would now stand visible and monitored. That awareness alone changed how they declared income.

“There was a behavioural change, a deterrence effect,” Amosa explained. “Just the taxpayers’ anticipation that their sales would be more visible really changed their behaviour in terms of declaring the right amount of sales.”

Samoa’s Parliament had braced for disaster, cutting the ministry’s revenue targets by 10 percent. Instead, core taxes collected by Inland Revenue Services fell by only one percent. Amosa’s eyes lit up with quiet wonder as she recalled the moment. “Can you believe that? The system had not even needed to catch anyone. The mere knowledge that it was watching proved enough.”

This early deterrence bought precious time. Real, sustained Samoa tax revenue growth followed. By the five-year mark, the ministry collected nearly double what it had before TIMS. The technology worked, but only because people embraced it.

The Human Side of Digital Transformation

Seasoned tax officials know the truth: technology is never the hardest part, people are. Samoa counts more than 6,000 taxpayers, but its audit team numbers barely over ten. When TIMS went live, business owners felt bewildered. Would they need expensive new equipment? What if their point-of-sale systems failed? What if they lacked reliable internet?

Amosa’s team responded with pragmatism and deep cultural understanding. They translated complicated requirements into clear, everyday Samoan. They created awareness materials that matched accredited solutions to specific industries. Most importantly, they invited taxpayers to talk before buying anything.

“The last thing we need is a wrong path,” Amosa said. Her team even offered a free POS application that worked on smartphones and tablets.

Todorov listened with clear admiration. “You really went the distance to consult taxpayers about what they need to do. In many other countries, especially with larger taxpayer bases, this is not a practice tax authorities would follow.”

Amosa nodded. “We always encourage them, before they actually purchase an EFD, to come and talk to us to make sure they are on the right path.” She smiled at the memory. “We translated it into simple everyday language using our own Samoan language just to explain to them that it’s nothing completely new. To them, it’s all about finding the right solution.”

In a close-knit island nation where relationships matter, this personal touch proved fundamental. It turned potential resistance into cooperation.

Overcoming the Vendor Bottleneck

Taxpayers formed only half the challenge. Vendors supplying electronic fiscal devices created another persistent hurdle. Some quoted “ridiculously high prices” for accreditation. Others moved slowly, especially when Samoa represented just one small client.

Lacking in-house developers, the ministry relied on DTI’s expertise to judge whether costs were fair. One memorable case involved one of Samoa’s top ten taxpayers. Their unique system had no other users in the country, and the overseas vendor showed little urgency to certify compliance.

Amosa found a practical solution. The business installed tablets running the web invoicing app and loaded products manually while awaiting full integration. “We managed to load their products onto these tablets,” she recalled. “The tablets were provided by the taxpayer, so that was evidence that they were willing to comply. It’s just that the vendor support was causing the delay.”

Double entry created temporary inconvenience, but it kept the business compliant. When Todorov asked about possible collusion between taxpayers and vendors, Amosa shook her head firmly. “No, I wouldn’t say so. I think in a lot of the cases, it came down to delays from the vendors.”

The ministry chose patience over punishment. “We were actually very flexible,” Amosa noted. “Yes, there are penalties in the legislation, but we were not quick to apply these penalties because we wanted to first make sure that we exhausted all avenues to facilitate compliance.”

Samoa Tax Revenue Growth: Data That Sees What Eyes Cannot

Before TIMS, auditors worked largely in the dark. Self-assessed declarations often took months, or more than a year, to verify. Now, evidence flows in real time. At the end of each VAT/GST period, the ministry runs a tax-charged report on TaxCore and compares it directly against taxpayer declarations.

“There has been a lot of cases of under-reporting,” Amosa admitted candidly. Discrepancies emerged quickly. At first, officials simply asked businesses to pay the difference. When patterns repeated, penalties followed.

Todorov observed how the system removed the need for physical visits. Amosa agreed wholeheartedly. “Now, with TIMS, our team and our staff don’t need to go out and try to look for it; the evidence is right there. The responsibility falls on the taxpayer to come and explain this discrepancy.”

The system also tackled non-filers elegantly. Previously, officials made default assessments by comparing similar businesses. Today, data arrives directly from transactions as they happen. “Even if they don’t declare their tax returns,” Amosa explained, “because you’ve got that data transmitted directly from the source… you can make immediate calculations on their tax liability.”

The Public Becomes Partner

No system is entirely cheat-proof. Fraudulent QR codes sometimes appeared as “weird looking characters” on receipts. The ministry deployed mystery shoppers and launched television campaigns to raise awareness.

Most powerfully, ordinary citizens began reporting violations. “We actually have members of the general public reporting to us,” Amosa said with evident satisfaction, “saying, ‘I went to this store, I know they’re supposed to give me a physical invoice, but I got nothing instead.’”

Officials considered whistleblower rewards but paused due to conflict-of-interest concerns in such a small administration. They continue seeking the right approach.

Samoa Tax Revenue Growth: A Future of Automation and Understanding

Six years on, the journey continues. The ministry now pursues deeper integration between TaxCore and its core revenue management system. The vision includes pre-filled returns, automated calculations, and far less manual work.

“We want to automate as much as possible and reduce the risk of human error,” Amosa said. “We want to free up the staff from having to do that manual work and for them to focus more on value-added work, just analysing the data and identifying case studies.”

Todorov asked whether the ultimate aim involved presenting taxpayers with a clear bill of sales and purchases. “Yes!” Amosa replied enthusiastically. She emphasised alignment with broader goals of public-private partnership and cultural sensitivity.

When asked if she would change anything about the rollout, Amosa remained resolute. “I wouldn’t do anything different. When you’re introducing fiscalization to a small island nation that was highly cash-based, you have to really factor in the culture of the taxpayers.”

Todorov concluded with genuine warmth, gesturing around the Belgrade headquarters that had supported this transformation. “Theresa, it’s been a wonderful journey for these past six years. We have supported your ministry throughout all this time, and we are looking forward to the future, to get to the point where you become maybe one of the first world’s fully automated tax administrations.”

Amosa smiled. “The challenge is to collect the good data. You have the good data. Now we need all the other things that are maybe expensive but worth it.”

Samoa’s fiscal innovation continues, yet its lessons already resonate far beyond the Pacific. Advanced technology opens the door, but human understanding, flexibility, patience, and cultural respect, ushers people through it. In an age of ambitious digital promises, this small island nation has shown that lasting compliance grows not from threats, but from trust. The Pacific may lie far away, but its example now travels the world.

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The foundation of this collaboration is our proven experience and results over years of work in fiscal modernization. DTI has consistently delivered its solution that enhanced transparency and reduced the compliance burden on businesses. Eswatini now stands to become a benchmark that other African nations will have an opportunity to study closely. We approach this project with humility, knowing that lasting success depends on close teamwork, not just good technology. Particular thanks go to ERS leadership, whose bold vision and steady commitment made this kick-off possible.

System implementation will follow a structured, phased approach. At first, the current Inception phase refines the technical blueprint and legal framework. Initial Capacity Building installs the system in a staging environment and trains the first user cohorts. Full Operational Capability activates the complete platform in production. Final Acceptance delivers a fully validated, independently verified solution. Equally important, the focus during each stage remains on practical readiness: secure configuration, seamless integration with existing systems, comprehensive staff training, and documentation that makes the system approachable for tax officers and businesses alike.

Key Takeaways

1. A Continental First: TaxCore’s deployment in Eswatini marks the platform’s first full implementation on the African continent, positioning the country as a potential model for tax modernization across the region.

2. Tamper-Proof by Design: Every transaction is certified at the point of sale through an electronic signature generated by a secure element that operates independently of the business invoicing system. This separation is what makes the system structurally resistant to manipulation..

3. Verification for Everyone: Compliance checks require no specialized knowledge or equipment. Any inspector can verify a document on the spot, while online verification services give both authorities and the general public the ability to authenticate records at any time.

4. Built for a Fair Market: Compliance requirements are fully transparent, allowing any technology supplier to build a compatible solution. Businesses of all sizes and sectors are accommodated, and no single vendor holds a structural advantage.

5. Real Revenue Impact: Eswatini faces a meaningful tax gap rooted in under-declared transactions. Comparable deployments have delivered VAT collection increases of 8% to 48% in targeted sectors. With every sale independently certified at the source, under-reporting becomes structurally difficult rather than merely discouraged.

Eswatini Implements TaxCore: From Years of Vision to Today’s Launch

Interest in modern VAT monitoring and fiscalization in Eswatini has been building for years. Moreover, the Eswatini Revenue Service has shown consistent vision and determination, steadily advancing toward a modern, transparent tax system through careful public procurement. Discussions began back in 2015–2016 and evolved through several formal Expressions of Interest and tender initiatives focused on Electronic Fiscal Devices and broader digital tax monitoring solutions.

Henceforth, this clear and persistent policy direction reached an important milestone with the Request for Proposals issued in May 2025. Data Tech International actively participated in the competitive evaluation process, which included detailed technical assessments and site visits to live TaxCore deployments in other countries. Following this thorough and professional evaluation, DTI was selected as the successful bidder.

Today, that patient journey of preparation turns into reality. We are proud to begin the official implementation and deliver a solution that will bring real benefits to Eswatini.

TaxCore: Closing the Tax Gap in Real Time

At its essence, TaxCore functions as a real-time fiscal monitoring system built on one clear principle: every payment document must contain complete transactional data so the system can verify correct tax calculation and prevent any manipulation. A dedicated secure element, independent of the business invoicing system, achieves this by applying an electronic signature to every transaction at the moment it occurs. The separation of these two components is deliberate and fundamental. It ensures that no single party controls both the business logic and the integrity seal, which is what makes the system genuinely tamper-proof rather than merely compliant on paper.

Generally, this architecture does not impose a one-size-fits-all solution on businesses. The secure element and invoicing system can operate as separate products or as a fully integrated unit, and the system ensures that producing a certified document introduces no delay to normal business operations. Every document clearly identifies its issuer, and in business-to-business transactions, the system equally protects the identity of the purchasing party with an electronic signature, safeguarding both sides of the transaction from any unauthorized modification.

Deployments across Europe and the Pacific have produced consistent results, including higher voluntary compliance, reduced revenue leakage, and meaningful increases in tax collection without any change to tax rates. Eswatini will draw directly on those proven capabilities.

Inspection Without Bureaucracy

One of TaxCore’s defining strengths is how it handles verification. A tax inspector in the field does not need sophisticated technical knowledge or specialized equipment to confirm that a document is authentic. At this point, the integrity of any payment document can be checked immediately and on the spot, making routine compliance verification fast and practical. For deeper audits, authorized personnel follow a unified inspection method that extracts transaction data from the secure element, preferably in encrypted form, through a standardized process that works consistently across all businesses.

Beyond official inspection, verification services are available online and through multiple channels, so that both authorities and members of the public can authenticate documents at any time. The system makes electronic journal records accessible in human-readable form, either through the invoicing system or via a secure data collector, ensuring that transparency extends beyond those with technical expertise.

A Level Playing Field and a Better Experience

TaxCore is also designed with the broader market in mind. Compliance requirements are fully transparent, meaning any technology supplier can build a compatible solution and compete fairly. Furthermore, a wide variety of invoicing system models is supported to accommodate businesses of different sizes, sectors, and operational needs. The system does not favor any particular vendor or create barriers that concentrate the market.

For businesses and citizens, the day-to-day experience is straightforward: payment documents, whether printed or electronic, present tax information clearly and unambiguously to the customer. There is no fine print, no ambiguity about what was charged and why.

Eswatini Implements TaxCore: Why This Matters?

Eswatini currently faces a tax gap driven largely by under-declared transactions. TaxCore addresses this directly. Because the system certifies every sale at the source and signs it independently, it not only discourages under-reporting but makes it structurally difficult. At the same time, the system’s simplicity and accessibility make honest compliance the path of least resistance for businesses that want to operate cleanly.

The numbers from comparable deployments speak for themselves: jurisdictions implementing similar fiscalization platforms have recorded VAT collection increases of between 8% and 48% in targeted sectors, with broader improvements in tax-to-GDP ratios as digital tools widen the base and reduce administrative friction.

Finally, DTI is proud to support Eswatini on this path. We are confident that a successful implementation here will carry weight well beyond the country’s borders, and we intend to earn that outcome every step of the way.

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