Fiji confirms EFD Phase 3 deadlines: 31 December 2026 for wholesalers, manufacturers and retailers; Version 2.0 ends
- Jurisdiction
- Fiji
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Action required
- Effective
- 31 December 2026
- Authority
- Fiji Revenue & Customs Service (FRCS)
- Systems
- POS, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
Fiji businesses with gross annual turnover of FJD 50,000 and above in the Wholesalers, Manufacturers and Retailers group and Accommodation Group 2.
Wholesalers, manufacturers and retailers (turnover FJD 50,000+) must have a Version 3.0 EFD implemented by 31 December 2026; move POS/ESDC vendors off Version 2.0.
POSInvoicingReporting
The Fiji Revenue and Customs Service (FRCS) public notice confirming Electronic Fiscal Device (EFD) Phase 3 timelines under Gazette Notice 61 of 2025 sets 31 December 2026 as the implementation due date for the Wholesalers, Manufacturers and Retailers group (registration due 30 June 2026) and 30 September 2026 for Accommodation Group 2, and states that FRCS will cease EFD Version 2.0 by 31 December 2026. Businesses with gross annual turnover of FJD 50,000 and above are expected to comply; Phase 3 businesses must register on Version 3.0.
What changed in detail
The Fiji Revenue and Customs Service (FRCS) issued a public notice confirming Electronic Fiscal Device (EFD) Phase 3 timelines under Gazette Notice 61 of 2025.
The implementation due date is 31 December 2026 for the Wholesalers, Manufacturers and Retailers group, with registration due 30 June 2026. For Accommodation Group 2 the date is 30 September 2026.
FRCS states that it will cease EFD Version 2.0 by 31 December 2026. Businesses with gross annual turnover of FJD 50,000 and above are expected to comply, and Phase 3 businesses must register on Version 3.0.
What it means
Version 2.0 devices will stop being supported on 31 December 2026, so a business still on 2.0 cannot simply wait out the deadline. Phase 3 businesses must be on Version 3.0.
The registration date for the wholesaler, manufacturer and retailer group, 30 June 2026, is earlier than the implementation date and has already passed. Accommodation Group 2 has an earlier deadline, 30 September 2026.
Proof
All taxpayers and vendors are advised that FRCS will cease Version 2.0 by 31 December 2026
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