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). Voluntary registration is permitted below that threshold where it is commercially advantageous.
The registration process
- Gather supporting documents — Certificate of Incorporation (or business licence for sole traders), TIN certificate, evidence of turnover, lease for business premises, certified ID for signatories.
- Complete Form IRS002 (VAT registration form) — available from FRCS offices or the FRCS Taxpayer Online Services portal.
- Lodge the application with FRCS — in person at a Customer Services Centre or electronically via TPOS.
- FRCS review — typically 5 to 10 working days. You may be asked for further evidence of turnover or business activity.
- 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 word "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 AK Fiji:
- 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 AK Fiji 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.