How VAT is calculated in Fiji
FRCS publishes two simple rules for the 12.5% rate, and the calculator above uses exactly these.
Adding VAT to a net price. Multiply the price by 0.125 to get the VAT, then add it on. A $100 item carries $12.50 of VAT and sells for $112.50.
Removing VAT from a VAT-inclusive price. Multiply the inclusive price by 1/9 to get the VAT, then subtract it. A $112.50 sale contains $12.50 of VAT and $100.00 of net price.
Hotels and tourism services. The 5% Tourism Services Tax is charged on the same net price as VAT, not on top of it. A FJD 100 room night carries FJD 12.50 of VAT and FJD 5.00 of TST, so the guest pays FJD 117.50. Working backwards from an inclusive price, the calculator divides by 1.175 to find the net and then rounds each tax separately, the same way the fiscal receipt does.
Which labels are in the dropdown. Every FRCS label with a rate above zero: G (VAT 12.5%), D (VAT 15%), A (VAT 9%) and H (TST 5%), plus the G + H combination. Labels at 0%, such as B, C, E, F and N, add nothing to a price, and label P, the Plastic Bag Levy, is a fixed FJD 0.50 per bag rather than a percentage, so it is applied per bag on the receipt instead of being calculated here.
| You have | Net | VAT | Total |
|---|---|---|---|
| Net price of $100.00 | $100.00 | $12.50 | $112.50 |
| Net price of $48.00 | $48.00 | $6.00 | $54.00 |
| VAT-inclusive price of $225.00 | $200.00 | $25.00 | $225.00 |
| VAT-inclusive price of $19.95 | $17.73 | $2.22 | $19.95 |
Fiji VAT rate history
The standard rate has moved twice in recent years. Until 31 July 2023 it was 9%. From 1 August 2023 it rose to 15%. The 2025-26 National Budget brought it back down to 12.5% from 1 August 2025 through the VAT Budget Amendment Act 2025, and that is the rate in force today. Zero-rated supplies such as exports and certain basic items stay at 0%.
If you run a point-of-sale system, each rate maps to a tax label on the fiscal receipt. The 12.5% rate is label G, the earlier 9% rate was label A, and hotels and resorts also apply label H for the 5% Tourism Services Tax that started on 1 September 2026.
Budget announcements can move the rate again. The calculator's default is updated whenever FRCS changes it, so bookmark this page rather than hard-coding a figure in a spreadsheet.
Who must register for VAT in Fiji
Anyone carrying on a taxable activity in Fiji whose annual gross turnover exceeds $100,000 must register for VAT with FRCS. Produce suppliers and businesses below the threshold can register voluntarily, which lets them claim input VAT on their purchases.
Once registered you charge VAT on your sales, keep tax invoices and accounting records for at least seven years, file VAT returns through the FRCS Taxpayer Online Service (TPOS), and pay the difference between the VAT you collected and the VAT you paid.
What a valid Fiji tax invoice must show
A customer can only claim input VAT with a proper tax invoice, so the document matters to both sides. These are the items FRCS expects to see on every tax invoice:
- The words "Tax Invoice" clearly shown
- The supplier's name, address and Tax Identification Number (TIN)
- A unique invoice number and the date of issue
- The customer's name and address for business-to-business sales
- A description of the goods or services and the quantity supplied
- The amount of VAT, or a statement that the price includes VAT at 12.5%
- The total amount payable
A quote, a pro forma or a delivery note is not a tax invoice, even if it shows VAT. We explain the difference and why it matters for VAT claims in Tax invoice vs pro forma invoice in Fiji.
Displayed prices must include VAT
FRCS requires registered businesses to display prices with VAT included. The price on the shelf, the menu or the website is the price the customer pays. When the rate changed in August 2025, FRCS also reminded businesses that not passing the new rate through to displayed prices can attract fines of up to $50,000.
In practice that means your till or invoicing software should store VAT-inclusive prices and work the VAT out backwards with the 1/9 fraction, which is exactly what the "remove VAT" mode of the calculator does.
Checking whether a supplier is VAT registered
Before you claim input VAT on a large purchase, make sure the supplier is actually registered. The quickest check is the TIN printed on their tax invoice: a registered business has one and will show it. FRCS can confirm a registration through its TPOS portal or its contact centre, and the fiscal receipt QR code on invoices issued through the VAT Monitoring System links straight to the FRCS verification page for that invoice.
If a supplier quotes "plus VAT" but has no TIN on the invoice, treat the VAT as a cost you cannot recover until they prove registration.
Why VAT invoices in Fiji also need fiscalising
Working out the VAT is only half the job. Under the FRCS VAT Monitoring System, businesses in the phased-in sectors must issue each tax invoice through an accredited sales data controller, which signs the invoice, reports it to FRCS and prints a QR code the customer can verify. Supermarkets, pharmacies, food services and accommodation are already in, with wholesale, manufacturing and retail following by the end of 2026.
FiscoBridge is an officially accredited sales data controller for Fiji. It works behind an existing POS, as a Desktop POS for the counter, as Web Invoicing for the back office, and as a connector for Xero, MYOB and other accounting software. Every invoice it signs carries the correct 12.5% VAT label, so the numbers you checked here are the numbers FRCS receives.
Frequently asked questions about VAT in Fiji
The standard VAT rate in Fiji is 12.5%. It has applied since 1 August 2025, when it was reduced from 15% under the 2025-26 National Budget. Some supplies, such as exports, are zero-rated.
To add VAT, multiply the net price by 0.125 and add the result. To find the VAT inside a VAT-inclusive price, multiply that price by 1/9. For example, $112.50 inclusive contains $12.50 of VAT and $100.00 net.
VAT rose from 9% to 15% on 1 August 2023. It was reduced to 12.5% on 1 August 2025. Invoices dated between those two dates were charged at 15%: multiply the net by 0.15, or take 3/23 of the inclusive price.
Consumers pay VAT as part of the price. Businesses with annual turnover above $100,000 must register with FRCS, charge VAT on their sales and pay the net amount over after deducting the VAT on their own purchases. Smaller businesses may register voluntarily.
With VAT. FRCS requires registered businesses to display VAT-inclusive prices, so the shelf or menu price is the final price. Business-to-business quotes are sometimes given net, in which case add 12.5% to find what you will pay.
For businesses in the sectors FRCS has phased into the VAT Monitoring System, yes. The tax invoice must be issued through an accredited sales data controller that signs it, reports it to FRCS and prints a verification QR code. FiscoBridge provides that layer for existing POS systems, its own Desktop POS and Web Invoicing, and accounting integrations.