How to Register for VAT in Fiji

Who must register for VAT in Fiji

Under the Value Added Tax Act 1991, any business with an annual turnover exceeding FJD $100,000 must register with the Fiji Revenue and Customs Service (FRCS), within 21 days of crossing the threshold. The standard VAT rate is 12.5%, reduced from 15% with effect from 1 August 2025. Voluntary registration is permitted below that threshold where it is commercially advantageous.

The registration process

1. Gather supporting documents — Certificate of Incorporation (or business name registration for sole traders), TIN certificate, evidence of turnover, lease for business premises, certified ID for signatories.
2. Complete Form IRS002 (VAT registration form) — available from FRCS offices or the FRCS Taxpayer Online Services portal.
3. Lodge the application with FRCS — in person at a Customer Services Centre or electronically via TPOS.
4. FRCS review — typically 5 to 10 working days. You may be asked for further evidence of turnover or business activity.
5. Receive your VAT certificate — the certificate states your VAT registration date. You must start charging VAT on taxable supplies from that date.

Once you're registered

• Issue compliant tax invoices that include your VAT registration number, the words "VAT Invoice" and VAT shown separately.
• File VAT returns (Form IRS003) monthly or quarterly, depending on your turnover and FRCS decision.
• Pay VAT due by the end of the month following the return period.
• Keep full VAT records for at least 7 years.

Common registration pitfalls

The most frequent issues we see at Alvin Kumar & Associates:

• Late registration once the threshold is crossed — FRCS can backdate registration and assess penalties.
• Incorrect zero-rating — only specified supplies (exports, certain basic foods) are zero-rated.
• Input VAT claims on exempt supplies — these are not recoverable.
• Failure to cancel registration when turnover drops consistently below the threshold.

How Alvin Kumar & Associates can help

We prepare and lodge your VAT registration, set up your accounting system to handle VAT correctly from day one, and manage recurring returns so you never miss a deadline.