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OOpenAccountants
openaccountants/skills/fiji-vat.md
fiji-vat.md213 lines7.6 KB
v20
1---
2name: fiji-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Fiji VAT return for any client. Trigger on phrases like "Fiji VAT", "FRCS filing", "Fiji Revenue", or any request involving Fiji VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Fiji VAT work.
4version: 2.0
5---
6 
7# Fiji VAT Return Skill v2.0
8 
9## Section 1 — Quick reference
10 
11| Field | Value |
12|---|---|
13| Country | Fiji (Republic of Fiji) |
14| Standard rate | 9% |
15| Zero rate | 0% (exports, basic food items, prescription medicine, education supplies) |
16| Exempt | Financial services, residential rent, medical, public transport |
17| Return form | VAT return (monthly or quarterly via TPOS) |
18| Filing portal | https://www.frcs.org.fj (Taxpayer Online Services) |
19| Authority | Fiji Revenue and Customs Service (FRCS) |
20| Currency | FJD (Fiji Dollar) |
21| Filing frequencies | Monthly (turnover > FJD 500,000); Quarterly (others) |
22| Deadline | Last business day of month following the period |
23| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
24| Validated by | Pending local practitioner validation |
25 
26**Conservative defaults:**
27 
28| Ambiguity | Default |
29|---|---|
30| Unknown rate on a sale | 9% |
31| Unknown VAT status of a purchase | Not deductible |
32| Unknown counterparty location | Domestic Fiji |
33| Unknown business-use proportion | 0% recovery |
34 
35**Red flag thresholds:**
36 
37| Threshold | Value |
38|---|---|
39| HIGH single-transaction size | FJD 10,000 |
40| HIGH tax-delta on a single default | FJD 500 |
41 
42---
43 
44## Section 2 — Required inputs and refusal catalogue
45 
46### Required inputs
47 
48**Minimum viable** — bank statement for the period. Acceptable from: BSP (Bank of the South Pacific), HFC Bank, ANZ Fiji, Westpac Fiji, Bred Bank Fiji.
49 
50**Recommended** — sales invoices, purchase invoices with supplier TIN, client TIN.
51 
52### Fiji-specific refusal catalogue
53 
54**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."
55 
56**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."
57 
58---
59 
60## Section 3 — Supplier pattern library
61 
62### 3.1 Fijian banks (fees exempt — exclude)
63 
64| Pattern | Treatment | Notes |
65|---|---|---|
66| BSP, BANK SOUTH PACIFIC | EXCLUDE for bank charges | Financial service, exempt |
67| HFC BANK, HFC | EXCLUDE for bank charges | Same |
68| ANZ FIJI, WESTPAC FIJI, BRED BANK | EXCLUDE for bank charges | Same |
69| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |
70 
71### 3.2 Government and statutory bodies (exclude)
72 
73| Pattern | Treatment | Notes |
74|---|---|---|
75| FRCS, FIJI REVENUE | EXCLUDE | Tax payment |
76| FNPF, FIJI NATIONAL PROVIDENT | EXCLUDE | Pension contribution |
77| CUSTOMS, FIJI CUSTOMS | EXCLUDE | Duty (import VAT separate) |
78 
79### 3.3 Utilities
80 
81| Pattern | Treatment | Notes |
82|---|---|---|
83| EFL, ENERGY FIJI | Domestic 9% | Electricity |
84| WAF, WATER AUTHORITY FIJI | Domestic 9% | Water (commercial) |
85| VODAFONE FIJI, DIGICEL FIJI | Domestic 9% | Telecoms |
86 
87### 3.4 Insurance (exempt — exclude)
88 
89| Pattern | Treatment | Notes |
90|---|---|---|
91| SUN INSURANCE, FMF, QBE FIJI | EXCLUDE | Exempt |
92 
93### 3.5 SaaS and international services
94 
95| Pattern | Treatment | Notes |
96|---|---|---|
97| GOOGLE, MICROSOFT, META, AWS | Self-assess 9% | Non-resident digital service |
98| ZOOM, SLACK, CANVA, FIGMA | Self-assess 9% | Same |
99 
100### 3.6 Payroll and exclusions
101 
102| Pattern | Treatment | Notes |
103|---|---|---|
104| SALARY, WAGES | EXCLUDE | Outside VAT scope |
105| OWN TRANSFER, INTERNAL | EXCLUDE | Internal movement |
106| DIVIDEND, CASH WITHDRAWAL | EXCLUDE / TIER 2 | Out of scope |
107 
108---
109 
110## Section 4 — Worked examples
111 
112### Example 1 — Standard domestic sale at 9%
113 
114**Input line:** `05.04.2026 ; PACIFIC TRADING LTD ; CREDIT ; Invoice FJ-041 ; FJD 1,090`
115 
116**Reasoning:** Domestic sale. 9%. Net = FJD 1,000, VAT = FJD 90.
117 
118| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
119|---|---|---|---|---|---|---|---|---|
120| 05.04.2026 | PACIFIC TRADING LTD | +1,090 | +1,000 | 90 | 9% | Output | N | — |
121 
122### Example 2 — Export, zero-rated
123 
124**Input line:** `15.04.2026 ; NZ IMPORTS LTD ; CREDIT ; Exported produce ; FJD 5,000`
125 
126| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
127|---|---|---|---|---|---|---|---|---|
128| 15.04.2026 | NZ IMPORTS LTD | +5,000 | +5,000 | 0 | 0% | Zero-rated | N | — |
129 
130### Example 3 — Non-resident digital service
131 
132**Input line:** `18.04.2026 ; MICROSOFT ; DEBIT ; Azure April ; FJD -218`
133 
134**Reasoning:** Non-resident. Self-assess 9%. Net = FJD 200, VAT = FJD 18.
135 
136| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
137|---|---|---|---|---|---|---|---|---|
138| 18.04.2026 | MICROSOFT | -218 | -200 | 18 | 9% | Output + Input | N | — |
139 
140### Example 4 — Bank charges, excluded
141 
142**Input line:** `30.04.2026 ; BSP ; DEBIT ; Account fee ; FJD -25`
143 
144| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
145|---|---|---|---|---|---|---|---|---|
146| 30.04.2026 | BSP | -25 | — | — | — | — | N | "Exempt" |
147 
148---
149 
150## Section 5 — Tier 1 classification rules (compressed)
151 
152### 5.1 Standard rate 9% — Default for all taxable supplies.
153### 5.2 Zero rate — Exports, basic foodstuffs (specified list), prescription medicines, educational materials.
154### 5.3 Exempt — Financial services, residential rent, medical services, public transport.
155### 5.4 Input tax credit — Valid tax invoice required. Business purpose. Apportionment if mixed.
156### 5.5 Blocked input — Personal consumption, entertainment, passenger vehicles (unless taxi/rental).
157### 5.6 Imports — VAT at 9% on CIF plus duty. Paid at customs.
158### 5.7 Reverse charge — Non-resident services: self-assess 9%.
159### 5.8 Credit notes — Reduce output/input in period issued.
160 
161---
162 
163## Section 6 — Tier 2 catalogue (compressed)
164 
165### 6.1 Vehicle costs — Default: 0%. Question: "Commercial vehicle exclusively for business?"
166### 6.2 Entertainment — Default: block. Question: "Business purpose documented?"
167### 6.3 SaaS entities — Default: self-assess 9%. Question: "Check invoice entity."
168### 6.4 Tourism mixed supplies — Default: flag for STT/ECAL. Question: "Hotel/resort operator?"
169### 6.5 Cash withdrawals — Default: exclude. Question: "Purpose?"
170 
171---
172 
173## Section 7 — Excel working paper template
174 
175Per vat-workflow-base Section 3, with Fiji fields: Output 9%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT.
176 
177---
178 
179## Section 8 — Bank statement reading guide
180 
181BSP 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.
182 
183---
184 
185## Section 9 — Onboarding fallback
186 
187### 9.1 TIN — "What is your FRCS TIN?"
188### 9.2 Filing period — Monthly or quarterly based on turnover.
189### 9.3 Industry — "What does the business do?"
190### 9.4 Exports — "Do you export?"
191### 9.5 Credit brought forward — Always ask.
192 
193---
194 
195## Section 10 — Reference material
196 
197### Sources
1981. Fiji VAT Act 1991 (as amended). 2. FRCS guidelines. 3. FRCS TPOS portal.
199 
200### Known gaps
2011. Tourism sector (STT/ECAL) refused. 2. Supplier library covers major banks/utilities only.
202 
203### Change log
204- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
205 
206---
207 
208## Disclaimer
209 
210This 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.
211 
212The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).
213 

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Use this skill whenever asked to prepare, review, or classify transactions for a Fiji VAT return for any client. Trigger on phrases like "Fiji VAT", "FRCS filing", "Fiji Revenue", or any request involving Fiji VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Fiji VAT work.

FJty-2025

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