Fiji VAT

Section 1 — Quick reference

Quick reference table

Field	Value
Country	Fiji (Republic of Fiji)
Standard rate	9%
Zero rate	0% (exports, basic food items, prescription medicine, education supplies)
Exempt	Financial services, residential rent, medical, public transport
Return form	VAT return (monthly or quarterly via TPOS)
Filing portal	https://www.frcs.org.fj (Taxpayer Online Services)
Authority	Fiji Revenue and Customs Service (FRCS)
Currency	FJD (Fiji Dollar)
Filing frequencies	Monthly (turnover > FJD 500,000); Quarterly (others)
Deadline	Last business day of month following the period
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Validated by	Pending local practitioner validation

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	9%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty location	Domestic Fiji
Unknown business-use proportion	0% recovery

Red flag thresholds

Threshold	Value
HIGH single-transaction size	FJD 10,000
HIGH tax-delta on a single default	FJD 500

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — bank statement for the period. Acceptable from: BSP (Bank of the South Pacific), HFC Bank, ANZ Fiji, Westpac Fiji, Bred Bank Fiji.
• Recommended inputs — sales invoices, purchase invoices with supplier TIN, client TIN.

Fiji-specific refusal catalogue

• R-FJ-1 — Duty-free zone operations — Trigger: client in tax-free zone or duty-free retail. Message: "Tax-free zone operations have special VAT treatment. Please escalate."
• R-FJ-2 — Tourism levies interaction — Trigger: hotel/resort subject to STT/ECAL. Message: "STT and ECAL interact with VAT for tourism operators. Please escalate."

Section 3 — Supplier pattern library

3.1 Fijian banks (fees exempt — exclude)

Fijian banks pattern table

Pattern	Treatment	Notes
BSP, BANK SOUTH PACIFIC	EXCLUDE for bank charges	Financial service, exempt
HFC BANK, HFC	EXCLUDE for bank charges	Same
ANZ FIJI, WESTPAC FIJI, BRED BANK	EXCLUDE for bank charges	Same
INTEREST, LOAN, REPAYMENT	EXCLUDE	Out of scope

3.2 Government and statutory bodies (exclude)

Government and statutory bodies pattern table

Pattern	Treatment	Notes
FRCS, FIJI REVENUE	EXCLUDE	Tax payment
FNPF, FIJI NATIONAL PROVIDENT	EXCLUDE	Pension contribution
CUSTOMS, FIJI CUSTOMS	EXCLUDE	Duty (import VAT separate)

3.3 Utilities

Utilities pattern table

Pattern	Treatment	Notes
EFL, ENERGY FIJI	Domestic 9%	Electricity
WAF, WATER AUTHORITY FIJI	Domestic 9%	Water (commercial)
VODAFONE FIJI, DIGICEL FIJI	Domestic 9%	Telecoms

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
SUN INSURANCE, FMF, QBE FIJI	EXCLUDE	Exempt

3.5 SaaS and international services

SaaS and international services pattern table

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, META, AWS	Self-assess 9%	Non-resident digital service
ZOOM, SLACK, CANVA, FIGMA	Self-assess 9%	Same

3.6 Payroll and exclusions

Payroll and exclusions pattern table

Pattern	Treatment	Notes
SALARY, WAGES	EXCLUDE	Outside VAT scope
OWN TRANSFER, INTERNAL	EXCLUDE	Internal movement
DIVIDEND, CASH WITHDRAWAL	EXCLUDE / TIER 2	Out of scope

Section 4 — Worked examples

Example 1 — Standard domestic sale at 9%

Input line: 05.04.2026 ; PACIFIC TRADING LTD ; CREDIT ; Invoice FJ-041 ; FJD 1,090

Reasoning: Domestic sale. 9%. Net = FJD 1,000, VAT = FJD 90.

Example 1 table

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Excluded?
05.04.2026	PACIFIC TRADING LTD	+1,090	+1,000	90	9%	Output	N	—

Example 2 — Export, zero-rated

Input line: 15.04.2026 ; NZ IMPORTS LTD ; CREDIT ; Exported produce ; FJD 5,000

Example 2 table

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Excluded?
15.04.2026	NZ IMPORTS LTD	+5,000	+5,000	0	0%	Zero-rated	N	—

Example 3 — Non-resident digital service

Input line: 18.04.2026 ; MICROSOFT ; DEBIT ; Azure April ; FJD -218

Reasoning: Non-resident. Self-assess 9%. Net = FJD 200, VAT = FJD 18.

Example 3 table

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Excluded?
18.04.2026	MICROSOFT	-218	-200	18	9%	Output + Input	N	—

Example 4 — Bank charges, excluded

Input line: 30.04.2026 ; BSP ; DEBIT ; Account fee ; FJD -25

Example 4 table

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Excluded?
30.04.2026	BSP	-25	—	—	—	—	N	"Exempt"

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 9% — Default for all taxable supplies.

• Standard rate — 9%

5.2 Zero rate — Exports, basic foodstuffs (specified list), prescription medicines, educational materials.

• Zero rate — 0%

5.3 Exempt — Financial services, residential rent, medical services, public transport.

• Exempt categories — Financial services, residential rent, medical services, public transport.

5.4 Input tax credit — Valid tax invoice required. Business purpose. Apportionment if mixed.

• Input tax credit — Valid tax invoice required. Business purpose. Apportionment if mixed.

5.5 Blocked input — Personal consumption, entertainment, passenger vehicles (unless taxi/rental).

• Blocked input — Personal consumption, entertainment, passenger vehicles (unless taxi/rental).

5.6 Imports — VAT at 9% on CIF plus duty. Paid at customs.

• Imports — VAT at 9% on CIF plus duty. Paid at customs.

5.7 Reverse charge — Non-resident services: self-assess 9%.

• Reverse charge — Non-resident services: self-assess 9%.

5.8 Credit notes — Reduce output/input in period issued.

• Credit notes — Reduce output/input in period issued.

Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle costs — Default: 0%. Question: "Commercial vehicle exclusively for business?"

• Vehicle costs — Default: 0%. Question: "Commercial vehicle exclusively for business?"

6.2 Entertainment — Default: block. Question: "Business purpose documented?"

• Entertainment — Default: block. Question: "Business purpose documented?"

6.3 SaaS entities — Default: self-assess 9%. Question: "Check invoice entity."

• SaaS entities — Default: self-assess 9%. Question: "Check invoice entity."

6.4 Tourism mixed supplies — Default: flag for STT/ECAL. Question: "Hotel/resort operator?"

• Tourism mixed supplies — Default: flag for STT/ECAL. Question: "Hotel/resort operator?"

6.5 Cash withdrawals — Default: exclude. Question: "Purpose?"

• Cash withdrawals — Default: exclude. Question: "Purpose?"

Section 7 — Excel working paper template

Per vat-workflow-base Section 3, with Fiji fields: Output 9%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT.

Section 8 — Bank statement reading guide

BSP and HFC exports CSV with DD/MM/YYYY. FJD primary currency. Internal transfers between BSP/HFC/ANZ: exclude. Convert foreign currency at Reserve Bank of Fiji rate.

Section 9 — Onboarding fallback

9.1 TIN — "What is your FRCS TIN?"

• TIN question — "What is your FRCS TIN?"

9.2 Filing period — Monthly or quarterly based on turnover.

• Filing period — Monthly or quarterly based on turnover.

9.3 Industry — "What does the business do?"

• Industry question — "What does the business do?"

9.4 Exports — "Do you export?"

• Exports question — "Do you export?"

9.5 Credit brought forward — Always ask.

• Credit brought forward — Always ask.

Section 10 — Reference material

Sources

1. Fiji VAT Act 1991 (as amended). 2. FRCS guidelines. 3. FRCS TPOS portal.

Known gaps

1. Tourism sector (STT/ECAL) refused. 2. Supplier library covers major banks/utilities only.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.

The most up-to-date version is maintained at openaccountants.com.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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