Fiji VAT guidelines
VAT in Fiji for businesses — the 12.5% standard rate (cut from 15% on 1 August 2025) and 0%, the FJD 100,000 registration threshold, the reverse charge on imported services, tax invoice particulars and FRCS's own specimen invoice, Electronic Fiscal Devices under the VAT Monitoring System, monthly or quarterly returns, the 5% Tourism Services Tax, exemptions and penalties.