• Person claiming must be a Fiji Citizen
• NDH must be the person(s) first home (i.e. either constructed or purchased)
• Person making a VAT refund claim should have paid VAT (i.e. either on purchase of NDH from a VAT registered person or purchase of land from a VAT registered person and/or purchase of building materials) upon acquiring the NDH
• Person making a VAT claim must have valid tax invoices
• The claim must be made within 3 years from the date of acquiring the NDH
• NDH should have been acquired from 1 January 2012 or following years.

• Non-individual must be a non-profit body
• Non-profit organisation must be approved by the CEO
• Non-profit organisation must be involved in the provision of free housing for the underprivileged in Fiji
• Non-profit organisation making a VAT refund claim should have paid VAT on purchase of building materials
• Non-profit organisation must have valid tax invoices.

1. Purchasing of New Dwelling House (NDH)
   The eligible person must purchase a new dwelling house from a VAT registered person and should have paid VAT to qualify for a VAT refund under this incentive. A VAT Inclusive Price (VIP) must also be clearly stated in the sale and purchase agreement and the tax invoice that will be issued by the seller upon settlement.
   
   
2. Newly Constructed NDH
   • Houses self-constructed
     This category relates to houses that have been self-built by the eligible person. The purchase of both land and building materials used for construction of a NDH can be claimed as long as VAT was paid and a tax invoice was issued by the suppliers.
     
     
   • Houses constructed through engagement of Contractors
     This category involves VAT registered contractors (i.e. construction businesses) who are engaged to build an eligible person’s new dwelling house. An eligible person will be required to pay the VAT Inclusive Price (VAT) as charged by the contractor and this must be clearly displayed on a tax invoice.

Eligible persons can apply for VAT refund on the Taxpayer Online Service (TPOS). For more information click here.

Note that application for VAT refund on NDH can only be made once.

Claims for VAT refund on NDH must be submitted with the tax invoice (issued by the seller or by suppliers of building materials) and other supporting documents within 3 years of purchase or completion of the newly constructed house.

Yes, the eligible person can also claim for VAT paid on acquiring the land. However, the VAT claim on land will only be allowed if there is a NDH constructed on the land.

The claimant must keep valid tax invoices for the purpose of the NDH claim. Tax Invoices are the source documents for the VAT claim. Therefore, it is important that the eligible person keeps and submits all tax invoices upon requesting for a VAT refund. Without valid tax invoices, the VAT refund may not be claimable.

FRCS officers will conduct a site inspection before the application is finalised. In the case of the new dwelling house built in an outlying island or remote area, a government officer (e.g. Police, Health or Education Officer) will be required to assist FRCS in this regard.

The following documents are required for a NDH application: