Fiji · VAT Invoice Guide
If you're a tradesperson or contractor in Fiji, your invoices need to meet FRCS (Fiji Revenue and Customs Service) requirements. This guide covers what to include, the correct VAT rate, and how to generate compliant invoices quickly.
Updated July 2026 · Based on current FRCS rules · VAT at 12.5%
A valid Fiji VAT invoice needs: the words "Tax Invoice", your business name and TIN, the date and a unique invoice number, your client's name and address, a description of work, the VAT amount (12.5%), and the total payable in FJD.
Free calculator · Fiji VAT 12.5%
Add or remove 12.5% VAT, and check if you need to register. Amounts in FJD.
| Before VAT | FJ$0.00 |
| VAT (12.5%) | FJ$0.00 |
| Total | FJ$0.00 |
You must register with FRCS once your taxable sales go over FJ$100,000 a year. Type your sales to check.
Got the numbers? Snap your job notes and get a proper Fiji tax invoice, VAT worked out for you.
Make the invoice: $1Rates and threshold checked October 2026 against FRCS. A guide, not tax advice.
Fiji's Value Added Tax (VAT) is administered by the Fiji Revenue and Customs Service (FRCS) . The standard VAT rate is 12.5% (reduced from 15% effective 1 August 2025), and it applies to most goods and services — including construction, trade services, labour, and materials.
Businesses and contractors with annual taxable turnover exceeding FJD $100,000 are required to register for VAT and charge it on their supplies. Some items are zero-rated or exempt — if you're unsure whether your services qualify, consult a Fiji-registered tax agent or FRCS directly.
If you're not VAT registered, do not put a TIN or VAT line on your invoice. Charging VAT when you're not registered is an offence under FRCS rules.
FRCS requires a set of fields on every VAT invoice. Here's the full checklist:
Here's a complete VAT-compliant invoice for a Fiji contractor job:
| Description | Qty | Rate | Total |
|---|---|---|---|
| Timber decking install — Queens Rd, Sigatoka | 16 hrs | $45/hr | $720.00 |
| Treated hardwood decking boards | 1 | $1,180.00 | $1,180.00 |
| Fixings, sealant & sundries | 1 | $160.00 | $160.00 |
Snap a photo of your job notes, or just say them out loud. TradieNotes builds an FRCS compliant VAT invoice like this, VAT worked out in FJD, within seconds. You see the full preview before you pay a cent.
Try it free with your own job →The maths
Fiji VAT is 12.5%. Here's the maths for a typical contractor job:
To add VAT: multiply your subtotal by 1.125 . To extract VAT from a VAT-inclusive total: divide by 1.125 , then subtract. TradieNotes does all of this automatically and shows the VAT line clearly.
You must register for VAT in Fiji if your annual taxable turnover exceeds FJD $100,000 . Once registered, you must charge VAT on all taxable supplies, file VAT returns with FRCS, and issue VAT-compliant invoices to your clients.
Even below the threshold you can register voluntarily — this can be worthwhile if your clients are VAT-registered businesses who can claim input credits.
Over FJD $100,000 turnover, registration is mandatory. Under it, weigh up whether your clients benefit from claiming VAT back before registering voluntarily.
The standard VAT rate in Fiji is 12.5% for 2026, reduced from 15% effective 1 August 2025 as part of the 2025–26 national budget. The Fiji Revenue and Customs Service (FRCS) has confirmed the FJD $100,000 registration threshold remains unchanged. The 12.5% rate applies to all standard taxable supplies including construction, trades, tourism services, and professional services (zero-rated essentials are unaffected).
Contractors working on resort and tourism projects should note that VAT applies to all services billed to resort operators, regardless of whether the resort is foreign-owned. The FRCS requires that VAT invoices clearly show the supplier's TIN number, the VAT amount as a separate line item, and the total amount including VAT.
FJD $100,000 annual taxable turnover — mandatory registration above this. VAT rate: 12.5%. Administered by FRCS. Returns filed monthly or bi-monthly depending on turnover level.
Snap a photo of your job notes or speak them aloud — the AI extracts your labour hours, materials, and costs, then builds a professional invoice with VAT at 12.5% clearly shown.
Your TIN, business name, and client details are all included, and the currency is set to FJD automatically when you access the app from the Fiji page. The PDF is emailed to you and your client within seconds for just $1 NZD .
FRCS requires you to keep VAT records and issued invoices. Digital records are fine — PDFs saved in your email or in TradieNotes count.
Every invoice you create in TradieNotes is saved to your account as a valid digital record. No need to print and file paper copies.
Common questions
Free preview · Only pay $1 NZD if you use it · FRCS compliant · VAT 12.5% · FJD
This guide is general information for Fiji contractors and reflects current FRCS rules. It is not legal or tax advice. For advice specific to your situation, consult a Fiji-registered tax agent or visit frcs.org.fj .
