Tax rate by region Fiji

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Fiji’s VAT Landscape: A Guide to SaaS and Digital Services Taxation

The Fiji Value-Added Tax (VAT) system, introduced in 1992, plays a crucial role in enhancing revenue collection and bolstering economic growth. As of November 2023, the standard VAT rate applicable to Software as a Service (SaaS) and other digital services in Fiji stands at 9.0%. While there are currently no specific exemptions for digital goods and services, it’s crucial for businesses to stay informed regarding potential changes in regulations. Businesses should be prepared to keep detailed records, including invoices and any documentation related to taxable supplies, in compliance with the 7-year record-keeping requirement.

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Fiji

Fiji implemented a VAT system in 1992 to enhance revenue collection and support economic growth.

Official government link: Fiji Revenue and Customs Service

12.5%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

Fiji does not specify reduced tax rates for digital goods and services

Exempted product categories

There are no specific exemptions for digital goods and services in Fiji.

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Once the threshold has been exceeded

Online registration possible

Yes

Local representative needed

Yes

Registration procedure

Following the bill’s enactment, it’s likely that the registration procedures will stay largely the same.

For individual entrepreneurs looking to register, the necessary documents to be submitted include:

A filled-out application form for the registration of an individual entrepreneur (Form IRS001);
An additional VAT Registration Form (Form IRS018);
Proof of identity, which can be a driver’s license, foreign passport, or voter registration card.
For companies, the required documents are slightly different:

An Application for Registration of Companies, Partnerships, or Trusts (Form IRS003);
An additional VAT Registration Form (Form IRS018);
A copy of the Registration Certificate and the company’s Memorandum or Charter.

List of digital and electronic services liable for tax

Online training
E-books
Audio, visual, and audiovisual content
Streaming services
Cloud services such as SaaS, PaaS, IaaS

Penalties

If you pay your taxes late, you’ll be fined 25% of any remaining unpaid tax. Additionally, for each month of delay, an extra 5% will be added to the balance of unpaid tax.

If you submit your taxes late, you’ll be penalized 20% of any unpaid tax. Just like with late payments, an extra 5% will be added for each month of delay on the balance of unpaid tax.

If you evade VAT, you’ll be hit with a hefty fine of 300% of the payable tax.

If you’re registered as a VAT payer and fail to reflect the new VAT rate in the prices of goods and services, you could face a fine of up to $50,000. If convicted, the fine could go up to $100,000 or you could face up to ten years in prison.

If you fail to submit a declaration within the prescribed period, additional punitive measures may be applied. These could include a court fine of up to $25,000, imprisonment for up to 10 years, or both a fine and imprisonment.

Registration threshold

FJD 100.000 

Filing interval

Monthly/Quarterly/Annually

Filing deadline

Last day of the month following the reporting period.

E-invoicing requirements

Yes

Record keeping

Records must be kept for at least 7 years, including invoices and any documentation related to taxable supplies.

How-To Guides: Fiji SaaS VAT

Step: 1 1. Threshold:

The threshold in Fiji is FJD 100,000 in annual gross turnover. Registration is mandatory once this limit is exceeded or expected to be exceeded within 12 months. This threshold applies to persons carrying on taxable activity in Fiji (resident businesses or those with a PE)

Step: 2 Business Registration

Managed by the Fiji Revenue and Customs Service (FRCS) and through TPOS. For non-resident SaaS providers, registration typically requires a local Permanent Establishment (PE) or the appointment of a local tax agent.

Step: 3 TIN/VAT Number

A Taxpayer Identification Number (TIN) is issued by the FRCS upon successful registration via the Taxpayer Online Service (TPOS) portal.

Step: 1 Standard VAT Rate

In Fihi, the standard VAT rate is 12.5% (effective August 1, 2025, reduced from 15%).

Step: 2 VAT Formula

To calculate your tax amounts, use the following formula:

 

Tax Amount = Net Price x 12.5%

Step: 3 Reverse Charge (B2B)

Fiji utilizes a VAT Reverse Charge (VRC) mechanism for imported services. For B2B transactions, the non-resident provider does not charge VAT; instead, the local business customer is responsible for accounting for the VAT on their own return.

Step: 1 Selling B2C

Non-resident providers without a local presence generally do not collect VAT. Under Fiji law, the liability for “imported services” (VRC) officially falls on the local recipient (consumer), who must pay the tax to FRCS, often triggered during payment clearance or self-declaration.

Step: 2 Selling B2B

Tax is not charged by the foreign supplier. The Fiji-based business customer applies the Reverse Charge Mechanism.

Step: 3 Invoice Requirements

If registered, a “Tax Invoice” must include:

  • Supplier Name & TIN
  • Recipient Name & Address
  • Serialized Invoice Number
  • Date
  • Description of SaaS/Services
  • Total Amount (clearly stating “VAT Inclusive” or showing the 12.5% VAT amount separately).

Step: 1 Filing Interval

Taxes are to be filed: 

  • Monthly (turnover > $300k)
  • Quarterly (turnover < $300k)
  • Annually (very small businesses).

 

Step: 2 Filing Deadline

Taxes must be filed by the last day of the month following the end of the tax period.

Step: 3 Submission

Returns must be filed electronically via the FRCS TPOS Portal. Payments can be made via Internet Banking (Westpac, BSP, ANZ) or the portal’s integrated payment gateway.

Step: 4 Record Keeping

Records must be kept for a mandatory period of 7 years in English.

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Fiji’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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