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Fiji e-Invoicing

Last reviewed 6 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Under Fiji's VAT Monitoring System (VMS), businesses in gazetted sectors must issue every sale through an accredited fiscal device that signs the invoice and reports it to FRCS. Supermarkets, pharmacies and five other business types joined in 2018. Ten more sector groups with turnover above $50,000 have been brought in from 31 December 2025, the last by 31 December 2026.

Previous
31 December 2025
First Phase 3 groups due
Latest
28 August 2026
Fiji adds Tourism Services Tax label to fiscal devices
Next
31 December 2026
Last Phase 3 group due and Version 2.0 switched off

Fiji e-Invoicing Overview

B2B
phased
since 28 February 2018
The Tax Administration (Electronic Fiscal Device) Regulations 2017 apply to every transaction between a business in a gazetted group and its customer, and regulation 18 (6) requires the seller to request the customer's TIN in a business to business transaction and enter it into the POS. Coverage is set group by group under regulation 28. Supermarkets and pharmacies had to operate a device by 28 February 2018, after the Minister extended their 31 December 2017 deadline , and medical centres, travel agencies, accounting firms, law firms and hardware companies by 30 June 2018. Gazette Notice 61 of 2025 adds ten groups whose gross annual turnover exceeds $50,000, with implementation dates from 31 December 2025 to 31 December 2026. Businesses outside a gazetted group are not bound but may register voluntarily.
B2G
phased
since 28 February 2018
Sales to government follow the same group-by-group schedule as other sales. Regulation 18 (6) of the Tax Administration (Electronic Fiscal Device) Regulations 2017 names business to government transactions alongside business to business ones: the seller must ask for the public body's TIN and record it as part of the transaction data, and regulation 19 (5) obliges the customer to supply it. No separate government e-invoicing platform or start date has been published.
B2C
phased
since 28 February 2018
Retail sales were the first target: the first group specification named all supermarkets and pharmacies. A business in a gazetted group must issue a fiscal invoice for each transaction even if the customer refuses to take it, under regulation 18 (3) and (4) of the Tax Administration (Electronic Fiscal Device) Regulations 2017 , and under regulations 17 (1) (b) and 18 (8) must display a notice beside each POS telling customers they may verify each invoice on the FRCS website. Customers must report a missing or inaccurate fiscal invoice, and regulation 26 allows a fiscal invoice lottery.

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Implementation Timeline(11 events)

Key mandate dates. Select a date for detail, or show all updates below.

Electronic Fiscal Device Regulations commence
1 June 2017
Legislative
The Tax Administration (Electronic Fiscal Device) Regulations 2017 , Legal Notice No. 37 made under section 118A (2) of the Tax Administration Act 2009, came into force. They establish the electronic system linking taxpayers' fiscal devices to the FRCS and let the Minister specify groups of businesses and deadlines by Gazette notice.
Supermarkets and pharmacies named as the first group
3 July 2017
Sector
The first group specification , published in the Extraordinary Gazette of 3 July 2017, required every taxpayer operating a supermarket or pharmacy to have an accredited fiscal device installed, implemented and operating on or before 31 December 2017.
Second group named and first deadline extended
22 December 2017
Sector
The Gazette of 22 December 2017 added medical centres, travel agencies, accounting firms, law firms and hardware companies (wholesale and retail), due by 30 June 2018, and extended the supermarket and pharmacy deadline from 31 December 2017 to 28 February 2018.
First Phase 3 gazetted, later shelved
24 May 2019
Sector
The FRCS announced that Phase 3 had been gazetted on 18 May 2019 , with compliance due by 31 July 2019. In August 2019 it extended that deadline to 30 April 2020 . In July 2023 the FRCS said Phase 3 was deferred until further notice , while Phases 1 and 2 remained bound.
Penalty for missing a group deadline raised
31 July 2019
Legislative
The Tax Administration (Electronic Fiscal Device) (Amendment) (No. 2) Regulations 2019 let the Minister extend a group's deadline by Gazette notice and set the penalty for failing to have a device operating in time at a fine of up to $50,000 plus $100 for each day the offence continues.
VMS reactivated after suspension
1 August 2024
Policy
The 2024-2025 National Budget summary stated that VMS implementation had been suspended for a few years after Phases 1 and 2 and would be reactivated from 1 August 2024. The FRCS later told Phase 1 and 2 businesses to be fully compliant by 31 December 2024 .
Gazette Notice 61 of 2025 sets the new Phase 3
8 August 2025
Sector
The Minister for Finance specified ten groups whose gross annual turnover exceeds $50,000 in Gazette Notice 61 of 2025 : architecture and engineering, construction, real estate, service stations, commercial health care, food services, freight services, two accommodation groups, and wholesalers, manufacturers and retailers. Each has a registration date and an implementation date.
First Phase 3 groups due
31 December 2025
Sector
Architecture and engineering, construction, real estate and service station businesses had to have an accredited device implemented by 31 December 2025, under Gazette Notice 61 of 2025 . The FRCS clarification of July 2025 also gave 31 December 2025 as the date for Phase 1 and 2 businesses.
Food services and smaller accommodation due
30 June 2026
Sector
Food services and Accommodation Group 1 (annual sales under $5 million) reached their implementation date. The FRCS corrected the food services date to 30 June 2026 from the 31 December 2025 first printed; commercial health care and freight services had been due on 31 March 2026.
Larger accommodation providers due
30 September 2026
Sector
Accommodation Group 2, covering hotels, resorts, guest houses, vacation rentals and other accommodation with annual sales above $5 million, reached its implementation date of 30 September 2026 under Gazette Notice 61 of 2025 , after a registration date of 30 June 2026.
Last Phase 3 group due and Version 2.0 switched off
31 December 2026
Technical
Wholesalers, manufacturers and retailers must implement by 31 December 2026, the final date in Gazette Notice 61 of 2025 . Phase 1 and 2 businesses, and Phase 3 businesses that registered voluntarily before the gazette, may continue on Version 2.0 until 31 December 2026 , when the FRCS will cease Version 2.0.

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Compliance Regime

Tax Authority
Fiji Revenue and Customs Service (FRCS)
CTC Model
Real-time reporting
Each business operates an electronic fiscal device made of one or more accredited POS units and one sales data controller, either an external E-SDC supplied by an accredited vendor or the FRCS-hosted V-SDC. Under the Tax Administration (Electronic Fiscal Device) Regulations 2017 , the sales data controller calculates the taxes, applies the digital signature created with the certificate the FRCS issues, prints the signature on the fiscal invoice and transmits the fiscal data to the Authority's system. In the connected flow, regulation 7 (2) (f) has the Authority's system verify the fiscal data and return it to the sales data controller; the technical guideline in Schedule 1 also describes an E-SDC that keeps signing receipts while the internet connection is down and delivers audit data when it comes back online. Each fiscal invoice carries a QR code that the 2019 amendment specifies is issued by the Service, which customers use to check that the FRCS received the data.
Standards
N/A

Record-keeping & Reporting

SAF-T
Not required
N/A

Technical Formats

N/A

Penalties

Missing a group deadline
A taxpayer in a gazetted group who does not have a device installed, implemented and operating by the deadline commits an offence carrying a fine of up to $50,000 and $100 for each day it continues, under regulation 28 (3) as substituted by the Tax Administration (Electronic Fiscal Device) (Amendment) (No. 2) Regulations 2019 .
Failing to issue a valid fiscal invoice
Breaching regulation 18, which covers operating without an accredited device, not issuing a compliant fiscal invoice for each transaction and not recording a business customer's TIN, carries a fine of up to $10,000, $25,000 or $50,000 depending on turnover, up to 24 months' imprisonment, or both, under regulation 23 of the Tax Administration (Electronic Fiscal Device) Regulations 2017 . Each director of a company is also liable to imprisonment.
Tampering and false data
Entering false data into a POS, altering fiscal data, causing a device to malfunction or making it transmit false data is an offence under regulation 24 of the Tax Administration (Electronic Fiscal Device) Regulations 2017 , punishable by a fine of up to $50,000, up to 24 months' imprisonment, or both.

Exemptions

Businesses outside a gazetted group
The device obligation reaches only taxpayers whose business belongs to a group specified by the Minister under regulation 28 of the Tax Administration (Electronic Fiscal Device) Regulations 2017 . Other businesses may register voluntarily, as the FRCS clarification of July 2025 notes.
Turnover below $50,000
The Phase 3 groups in Gazette Notice 61 of 2025 apply only where gross annual turnover exceeds $50,000. Businesses with turnover between $50,000 and $100,000 may seek an extension at the discretion of the Chief Executive Officer of the FRCS.
Latest Update
Technical Update
28 Aug 2026

Fiji adds Tourism Services Tax label to fiscal devices

The FRCS told POS and SDC developers that a new Tourism Services Tax label H at 5% takes effect on 1 September 2026 and must be built into every POS and sales data controller used under the VAT Monitoring System.

View full details on News page

Official Sources

  • FRCSFiji Revenue and Customs ServiceTax authority
  • VMSVAT Monitoring SystemMandate portal
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Related Countries

  • VanuatuPhased
  • AustraliaVoluntary
  • New ZealandVoluntary
  • Papua New GuineaPlanned

Frequently asked questions about e-Invoicing in Fiji

Fiji is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.

B2B e-Invoicing in Fiji is in a phased rollout since 28 February 2018. The Tax Administration (Electronic Fiscal Device) Regulations 2017 apply to every transaction between a business in a gazetted group and its customer, and regulation 18 (6) requires the seller to request the customer's TIN in a business to business transaction and enter it into the POS. Coverage is set group by group under regulation 28. Supermarkets and pharmacies had to operate a device by 28 February 2018, after the Minister extended their 31 December 2017 deadline , and medical centres, travel agencies, accounting firms, law firms and hardware companies by 30 June 2018. Gazette Notice 61 of 2025 adds ten groups whose gross annual turnover exceeds $50,000, with implementation dates from 31 December 2025 to 31 December 2026. Businesses outside a gazetted group are not bound but may register voluntarily.

B2G e-Invoicing in Fiji is in a phased rollout since 28 February 2018. Sales to government follow the same group-by-group schedule as other sales. Regulation 18 (6) of the Tax Administration (Electronic Fiscal Device) Regulations 2017 names business to government transactions alongside business to business ones: the seller must ask for the public body's TIN and record it as part of the transaction data, and regulation 19 (5) obliges the customer to supply it. No separate government e-invoicing platform or start date has been published.

Fiji supports the following e-Invoice formats: N/A.

Fiji uses the following e-Invoicing standards: N/A.

Each business operates an electronic fiscal device made of one or more accredited POS units and one sales data controller, either an external E-SDC supplied by an accredited vendor or the FRCS-hosted V-SDC. Under the Tax Administration (Electronic Fiscal Device) Regulations 2017 , the sales data controller calculates the taxes, applies the digital signature created with the certificate the FRCS issues, prints the signature on the fiscal invoice and transmits the fiscal data to the Authority's system. In the connected flow, regulation 7 (2) (f) has the Authority's system verify the fiscal data and return it to the sales data controller; the technical guideline in Schedule 1 also describes an E-SDC that keeps signing receipts while the internet connection is down and delivers audit data when it comes back online. Each fiscal invoice carries a QR code that the 2019 amendment specifies is issued by the Service, which customers use to check that the FRCS received the data.

Fiji has penalties for e-Invoicing non-compliance. Missing a group deadline: A taxpayer in a gazetted group who does not have a device installed, implemented and operating by the deadline commits an offence carrying a fine of up to $50,000 and $100 for each day it continues, under regulation 28 (3) as substituted by the Tax Administration (Electronic Fiscal Device) (Amendment) (No. 2) Regulations 2019; Failing to issue a valid fiscal invoice: Breaching regulation 18, which covers operating without an accredited device, not issuing a compliant fiscal invoice for each transaction and not recording a business customer's TIN, carries a fine of up to $10,000, $25,000 or $50,000 depending on turnover, up to 24 months' imprisonment, or both, under regulation 23 of the Tax Administration (Electronic Fiscal Device) Regulations 2017; Tampering and false data: Entering false data into a POS, altering fiscal data, causing a device to malfunction or making it transmit false data is an offence under regulation 24 of the Tax Administration (Electronic Fiscal Device) Regulations 2017, punishable by a fine of up to $50,000, up to 24 months' imprisonment, or both.

The next e-Invoicing deadline in Fiji is 31 December 2026: Last Phase 3 group due and Version 2.0 switched off. Wholesalers, manufacturers and retailers must implement by 31 December 2026, the final date in Gazette Notice 61 of 2025.

B2C e-Invoicing in Fiji is in a phased rollout since 28 February 2018. Retail sales were the first target: the first group specification named all supermarkets and pharmacies. A business in a gazetted group must issue a fiscal invoice for each transaction even if the customer refuses to take it, under regulation 18 (3) and (4) of the Tax Administration (Electronic Fiscal Device) Regulations 2017 , and under regulations 17 (1) (b) and 18 (8) must display a notice beside each POS telling customers they may verify each invoice on the FRCS website. Customers must report a missing or inaccurate fiscal invoice, and regulation 26 allows a fiscal invoice lottery.

Exemptions from Fiji e-Invoicing may apply to: Businesses outside a gazetted group, Turnover below $50,000. Check specific criteria as exemptions vary by transaction type and business size.
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