Fiji dive operator invoicing — what you need to know
Fiji is consistently ranked among the world's top ten dive destinations. Operating a dive business here means servicing clients from beginner resort divers to technical divers on dedicated liveaboard expeditions — and each segment has different invoicing requirements.
Dive sites and site-specific billing
The Great Astrolabe Reef off Kadavu, the shark dives at Beqa Lagoon, Rainbow Reef in the Somosomo Strait between Taveuni and Vanua Levu, and the Mamanuca resort dive centres all attract different clientele. Resort-based operators typically run two-tank morning dives with full equipment rental included, while Beqa Lagoon and outer island operators deal more in specialist guided dives with experienced divers bringing their own equipment.
When billing resort accounts for daily dive operations, your invoices need to show each diver, the dive package, equipment rental if applicable, and any specialty charges like nitrox fills or underwater photography packages.
PADI and certification course billing
PADI certification courses are a significant revenue stream for Fiji dive operators. An Open Water course typically spans three to four days and involves a separate course fee, equipment hire, manual and materials fee, and PADI registration fee. These all need to appear as separate line items — particularly for clients claiming the cost through employer expense accounts or travel insurance.
Advanced Open Water, Rescue Diver, and specialty courses (Nitrox, Deep, Wreck) have their own fee structures. TradieNotes lets you speak the full breakdown and generates a properly itemised FJD invoice with VAT at 12.5% in under a minute.
Liveaboard operations
Fiji liveaboard operators running routes to the Bligh Water, the Koro Sea, and the outer Lau Group deal with complex multi-day package invoicing. A typical liveaboard invoice includes accommodation per night, meals and beverages, unlimited diving, equipment hire, nitrox surcharge, and marine reserve fees. International liveaboard clients almost always require a detailed invoice for travel insurance and expense purposes.
FRCS compliance for dive operators
Dive operators registered for VAT in Fiji must include their TIN, VAT at 12.5%, and full supply details on every commercial invoice. PADI course fees are a taxable supply — VAT applies to the full course fee including the PADI registration component.
