The Tax Administration (Electronic Fiscal Device) Regulation 2017 has been introduced to support the installation, implementation and operation of the EFD system. The law is intended to help businesses improve their management, ease administrative procedures and crack down on tax evasion, which will eventually lead to fair competition.

A taxpayer who operates a business that is a member of a group of businesses must, before the expiry of the time specified by the Minister, ensure that an EFD is installed, implemented and operating for each business in the group and any other business operated under the same Taxpayer Identification Number (TIN).

As per the 2025-2026 National Budget Announcement, businesses whose gross annual turnover exceeds $50,000 must register, install, implement and operate an EFD. Industries are being rolled out in phases:

1. Phase 1 – Supermarkets & Pharmacies
2. Phase 2 – Accounting Firms, Medical Centers, Travel Agencies, Law Firms & Hardware
3. Phase 3 – Architecture & Engineering, Construction, Accommodation, Commercial Health Care Services, Food Services, Freight Operators, Real Estate Agents, Service Stations, Wholesalers, Manufacturers and Retailers

As per Section 17-(1) of the Electronic Fiscal Device Regulation 2017, a taxpayer is responsible for ensuring that, at each business of the taxpayer, a fiscal invoice is issued to a customer for each transaction between the business and the customers.

All POS vendors/suppliers go through a rigorous accreditation process with FRCS before they are given approval to market their solution to businesses. The list of approved systems and vendors is published on the FRCS website and updated as new accreditations are granted. It is the responsibility of the business owner to engage ONLY approved vendors/suppliers.

The EFD is an electronic fiscal device system comprising of a Point-of-Sale system (POS) and Sales Data Controller (SDC) that is connected and produces fiscal invoices. It includes a secure element that transmits the fiscal data to the FRCS system.

When a sale is made, the POS sends the transaction data to the SDC. The SDC formats the data into a fiscal invoice, attaches a digital signature and transmits this back to the POS. At this point, the receipt can be printed.

Whilst this process is ongoing, the SDC is also sending fiscal data to the FRCS system. Taxpayers and customers can log onto the system to verify receipt information. The entire process is very quick and should not affect printing of receipts for customers.

The EFD is audited by FRCS using special methods like receipt signature verification, remote audit and copying sales data stored in the E-SDC.

Digital certificates are issued for each EFD and authenticate the EFD when it links to the Revenue & Customs system. The certificate must be renewed annually for continued operation.

There is more than one way to implement an EFD system. The EFD can be implemented on your tablet or Android device. If the business owner decides to use the FRCS free application, FRCS will provide training.

You can use a normal office printer or thermal printer as long as invoice details are clearly visible and the QR code can be scanned.

You can still use the EFD system to record your sale and use the email option to send the invoice to the customer.

The administrative burden on taxpayers will eventually reduce as data will be captured electronically and stored in the FRCS system. In addition, VAT returns processing should be more efficiently processed as fiscal invoices being claimed are available online.

This is difficult to estimate as it will depend on a range of factors such as brand, model, upgrade vs new, market presence, etc. Ongoing operating costs include paper for invoices and communication charges for SIM card or internet connectivity.

If taxpayers already have an invoicing system, they must check with their supplier and verify if the system is compliant. You can verify compliance by issuing one transaction and scanning the QR code — if it guides you to the FRCS verification page, the transaction is verified.

FRCS has developed a free POS to assist small businesses with compliance. It is a basic system with limited functionalities designed to assist with compliance only — not to compete with POS suppliers. Taxpayers requiring wider reporting and accounting features should consider a commercial solution.

If you are using the free FRCS POS, it is accessible on an Android device or tablet. A computer/laptop might be required if you decide to engage a POS supplier.

Report this immediately to FRCS via email to efdenquiry@frcs.org.fj so that your card can be revoked. You will then need to re-register and pay a replacement fee of $51.60 to obtain a new card. Ensure the invoice states the card replacement fee for the specific UID(s).

Card readers are available on the open market or directly from FRCS. To purchase from FRCS, deposit $51.60 to:

• Fiji Revenue and Customs Service — ANZ Bank, Account # 5190959
• Narration: Card reader – (Business Name)

Scan the deposit slip to efdenquiry@frcs.org.fj or bring it directly to the Finance section before collecting your reader. Card readers are available at all FRCS offices.

1. Ensure that your business information is fully updated in the TPOS portal.
2. For a non-individual TIN (company, partnership, etc), ensure a representative has been added in the TPOS portal.
3. Send an email to efdenquiry@frcs.org.fj and FRCS will advise on the process accordingly.

1. Email the VMS Team at efdenquiry@frcs.org.fj with your business TIN for registration.
2. FRCS will conduct information verification and send you an email invitation for a new admin card.

You will be asked to:

1. Choose a 4-digit PIN (do not forget the PIN code you choose).
2. Choose a delivery office.
3. Choose media type as Full Format.
4. Choose how you would like to receive your passwords (email is recommended) and accept the security risk.
5. Click Submit.

Check your junk or spam folder and ensure no firewall is blocking FRCS emails. You can also email the VMS team at efdenquiry@frcs.org.fj.

All smart cards are created at FRCS offices in Suva, Nadi and Labasa. Depending on your selected collection point, FRCS will arrange dispatch to that office. Smart cards will not be posted due to security and confidentiality reasons.

EFDs are designed to suit every business environment. If a taxpayer already has an invoicing system, they must first check the technical requirements to become compliant. The existing system will likely need to be upgraded to comply with VMS requirements. Taxpayers should provide rollout plans to ensure compliance within the specified period.

• Taxpayers with an aging invoicing system should consider upgrading to a modern system that supports inventory control and management reporting — this is a good time to explore your options.
• Taxpayers with no electronic invoicing system should consider getting one. A basic EFD system with one workstation will pay for itself in about six months through faster operations and fewer mistakes.

Yes, you are required to have a TIN registered for business to register for the EFD system.

• The printed invoice includes a QR Code. Scanning it with a QR reader app opens the FRCS verification website and displays a copy of the invoice.
• Customers play an important role in compliance. Regulation 19 clarifies customer responsibilities. FRCS encourages customers to always ask for an invoice and check it has not been tampered with.

• Businesses are notified three times: 3 months prior, 1 month prior, and 7 days prior to expiry.
• Request renewal of your POS and admin cards via https://tap.vms.frcs.org.fj/Home/Login and advise FRCS for card printing.
• If the certificate (POS card or PFX file) has expired without a renewal request, you can still use your admin card to apply for renewal via the portal.
• If the admin card itself has expired without renewal, advise FRCS and a new email invitation will be sent.

• Phase 1 & 2 taxpayers are required to comply by 31st December 2025.
• Phase 3 registration and implementation dates will be announced separately — please check the FRCS website for updates.

You should start the enrollment and fiscalization process as soon as possible to avoid a last minute rush before the deadline.

• Taxpayers have a wide range of available devices. Based on business needs, you can choose a hardware fiscal device — a cash register, tablet, or mobile phone — or a combination of hardware and software.
• Businesses with a low frequency of fiscal invoices per day can opt for a simple tablet with POS, a card or digital certificate as the secure element, and either a regular or thermal printer.

A Secure Element (SE) is a fiscal component — implemented as special software or a device — designed to:

• Identify the taxpayer to different services (V-SDC, Taxpayer Administration Portal…)
• Sign invoices using the taxpayer’s digital certificate
• Control audits (remote or local)
• Maintain fiscal counters to prevent invoices from disappearing after creation

These functions can be performed in two ways:

• Locally – a secure element is issued on a smart card with two applets installed to perform all functions.
• Via the Internet – the taxpayer uses a smart card or digital file certificate to identify themselves to a V-SDC service, with remaining functions performed by software on the V-SDC.

The Secure Element communicates only with SDC services — it receives invoice data, signs invoices, and processes data.