Compendium · Oceania · Fiji
Fiji: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Fiji has no enacted foreign-supplier B2C digital/remote-services VAT registration; reverse charge (s21) targets imported services received for a Fijian taxable activity (business), not private consumers
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Fiji’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic VAT registration ~FJD 100k; private-vs-business qualitative
- Evidence of location
- No written foreign B2C remote-services evidence rule found in VAT Act 1991 as revised; OECD default applies for any soft hints
- Invoicing
- Indicative only (unverified). no foreign digital B2C invoice rule
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- VAT Act 1991 revised to 1 Aug 2025 (FRCS)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://frcs.org.fj/files/2026/06/VALUE-ADDED-TAX-ACT-1991-Revised-to-1-August-2025.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No written foreign B2C remote-services evidence rule found in VAT Act 1991 as revised; OECD default applies for any soft hints (secondary) |
| Non-resident digital tax | Fiji has no enacted foreign-supplier B2C digital/remote-services VAT registration; reverse charge (s21) targets imported services received for a Fijian taxable activity (business), not private consumers (secondary) |
| Collect and remit | Reverse charge on taxable-activity recipients; FRCS may collect at tax clearance — not marketplace B2C collect (secondary) |
| B2C invoice | no foreign digital B2C invoice rule (indicative, unverified) |
| Local payment methods | no published rule found (indicative, unverified) |
| Seller located in this place | Domestic VAT registration ~FJD 100k; private-vs-business qualitative (indicative, unverified) |
Official sources
VAT Act 1991 revised to 1 Aug 2025 (FRCS)
FRCS VAT Reverse Charge brochure
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice