FRCS Accelerates VMS Compliance Monitoringfor Phase 1 to 3

The Fiji Revenue and Customs Service (FRCS) is sending a final reminder to all businesses that are required to implement the VAT Monitoring System (VMS) under the Electronic Fiscal Device (EFD) Regulations 2017 to comply by 31st December 2026.

Despite previous extensions, extensive awareness sessions, and direct engagement with businesses and stakeholders, compliance levels remain below the required standard. Under EFD Regulations, every business with gross annual turnover of $50,000 or more must install, configure, maintain, and actively operate an accredited EFD system.

This digital invoicing platform ensures a level playing field for all businesses in terms of accurate reporting of sales and therefore creates transparency in the economy. Several businesses still fail to issue receipts to customers, whilst some are discouraging consumers from asking for receipts by offering discounts. FRCS compliance verification continues to detect the non-declaration and under-declaration of sales and income in the VAT and tax returns whilst some taxpayers are using fraudulent and duplicated invoices to claim refunds. These unethical practices continue to undermine the tax revenue collection for Government.

Government in the last budget introduced a new incentive whereby 150% tax deduction is available to support the installation, implementation, and operation of EFD. FRCS remains committed to supporting MSMEs by providing a basic Android and iOS POS application free of charge.

The system connects an approved Point of Sale (POS) application to a Sales Data Controller (SDC), enabling transactional data to be transmitted securely to FRCS in real time. There are now 53 FRCS accredited POS Solutions available in the market that businesses can access.

To meet the applicable legal requirements, businesses must ensure that their transaction systems satisfy the following conditions:

  1. Use accredited solutions. Businesses must use only software and hardware supplied by FRCS-accredited POS vendors. The list of accredited vendors is available at https://frcs.org.fj/our-services/vat-monitoring-system-vms/.
  2. Issue compliant fiscal invoices. Every receipt must include the prescribed metadata, real-time signatures, and a verifiable QR code for audit purposes.
  3. Complete data registration. Businesses must submit their Taxpayer Identification Number (TIN), physical address, and operating parameters through the Taxpayer Online Service (TPOS) portal to initialize the VMS Smart Card configuration.

Businesses that fail to install or properly operate an EFD by the applicable deadline maybe subject to audit scrutiny or enforcement actions under the Tax Administration Act 2009.

For general enquiries and support, contact efdenquiry@frcs.org.fj or vmshelpdesk@frcs.org.fj.

Last Updated - 11 hours ago

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FRCS Accelerates VMS Compliance Monitoringfor Phase 1 to 3

The Fiji Revenue and Customs Service (FRCS) is sending a final reminder to all businesses that are required to implement the VAT Monitoring System (VMS) under the Electronic Fiscal Device (EFD) Regulations 2017 to comply by 31st December 2026.

Despite previous extensions, extensive awareness sessions, and direct engagement with businesses and stakeholders, compliance levels remain below the required standard. Under EFD Regulations, every business with gross annual turnover of $50,000 or more must install, configure, maintain, and actively operate an accredited EFD system.

This digital invoicing platform ensures a level playing field for all businesses in terms of accurate reporting of sales and therefore creates transparency in the economy. Several businesses still fail to issue receipts to customers, whilst some are discouraging consumers from asking for receipts by offering discounts. FRCS compliance verification continues to detect the non-declaration and under-declaration of sales and income in the VAT and tax returns whilst some taxpayers are using fraudulent and duplicated invoices to claim refunds. These unethical practices continue to undermine the tax revenue collection for Government.

Government in the last budget introduced a new incentive whereby 150% tax deduction is available to support the installation, implementation, and operation of EFD. FRCS remains committed to supporting MSMEs by providing a basic Android and iOS POS application free of charge.

The system connects an approved Point of Sale (POS) application to a Sales Data Controller (SDC), enabling transactional data to be transmitted securely to FRCS in real time. There are now 53 FRCS accredited POS Solutions available in the market that businesses can access.

To meet the applicable legal requirements, businesses must ensure that their transaction systems satisfy the following conditions:

  1. Use accredited solutions. Businesses must use only software and hardware supplied by FRCS-accredited POS vendors. The list of accredited vendors is available at https://frcs.org.fj/our-services/vat-monitoring-system-vms/.
  2. Issue compliant fiscal invoices. Every receipt must include the prescribed metadata, real-time signatures, and a verifiable QR code for audit purposes.
  3. Complete data registration. Businesses must submit their Taxpayer Identification Number (TIN), physical address, and operating parameters through the Taxpayer Online Service (TPOS) portal to initialize the VMS Smart Card configuration.

Businesses that fail to install or properly operate an EFD by the applicable deadline maybe subject to audit scrutiny or enforcement actions under the Tax Administration Act 2009.

For general enquiries and support, contact efdenquiry@frcs.org.fj or vmshelpdesk@frcs.org.fj.

Last Updated - 11 hours ago

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