Fiji VAT Guide 2026

Overview — VAT in Fiji

VAT in Fiji is governed by the Value Added Tax Act and administered by the Fiji Revenue and Customs Service (FRCS). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Fiji operates a standard input-output VAT system where registered businesses can claim input tax credits on business purchases. Businesses with annual turnover exceeding FJD 100,000 must register for VAT. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and VAT returns are filed monthly or quarterly depending on turnover.

VAT Rate Structure

Fiji has a relatively simple VAT rate structure:

• Standard rate — 9% on most supplies of goods and services
• Zero-rated — 0% for exports of goods, international transport, and certain international services
• Exempt — financial services, residential accommodation rent, education, medical and health services, and certain basic food items

Zero-rated supplies allow the supplier to claim input tax credits on related purchases. Exempt supplies do not allow input tax recovery. The distinction is important for businesses making both taxable and exempt supplies — partial input tax recovery rules apply.

Registration Threshold

Businesses with annual taxable turnover of FJD 100,000 or more must register for VAT with FRCS. The registration application is submitted through FRCS's online portal. Once registered, the business must charge VAT on all taxable supplies, issue VAT invoices, and file regular returns. Businesses below the threshold may voluntarily register, which can be beneficial if they have significant input VAT to recover. Non-resident businesses supplying digital services to Fijian consumers may also have VAT registration obligations under the digital services tax rules.

VAT Filing & Payment

VAT-registered businesses must file returns monthly (by the 21st of the following month) or quarterly, depending on their turnover level and FRCS classification. The VAT return reports output tax (VAT charged on sales) less input tax (VAT paid on purchases). If output tax exceeds input tax, the difference is payable to FRCS. If input tax exceeds output tax, a refund may be claimed. Late filing attracts a penalty of 25% of the tax due plus 2% interest per month on unpaid amounts. FRCS conducts regular VAT audits to verify compliance.

FAQs

Do I need to charge VAT if my turnover is below FJD 100,000?

No, registration is only compulsory if annual turnover meets or exceeds FJD 100,000. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge VAT on their invoices.

Can I recover input VAT on my business purchases?

Yes, VAT-registered businesses can claim input VAT on purchases used for making taxable supplies. Input VAT on purchases used for exempt supplies is not recoverable. Capital goods may have input VAT recovered over time under the capital goods adjustment rules.

What is the VAT rate on imported goods?

Imported goods are subject to VAT at 9% on the customs value plus any customs duty payable. Certain essential goods may be exempt from import VAT.

Disclaimer

This guide provides general information about Fijian VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Fijian tax advisor or the Fiji Revenue and Customs Service for advice specific to your situation. InvestmentKit does not provide tax advice.