VMS Phase 3 Rollout

The Chief Executive Officer of the Fiji Revenue and Customs Service (FRCS) Mr. Visvanath Das announced the third phase of the Electronic Fiscal Device (EFD) regulation rollout plan this afternoon.

The phase three which was gazette on 18th May 2019 will cover the following groups of businesses and operators (tabulated below) and the deadline for these business to comply with the regulation is 31st July 2019.


Groups of businesses



Includes hotels, boarding houses, lodging houses, guest houses and any building, vessel, premises, structure, caravan or house on wheels not being a public institution used for the business of receiving guests or travelers for any period of time or to which persons are entitled to resort for accommodation for hire or reward of any kind.

Architecture and engineering

Includes architectural and engineering activities and related technical consultancies.

Commercial health care services

Includes the provision of health care services on a commercial basis such as private hospitals, general or specialty medical and surgical hospitals, sanatoria, nursing homes, asylums, rehabilitation centers, medical practices, dental practices, allied health practices and optometry practices that are profit oriented businesses. 


Includes contractors and subcontractors in the construction or maintenance of buildings, construction of other civil engineering projects, demolition and site preparation, electrical installation, plumbing, heat and air-conditioning installation, other construction installation, building completion and finishing and other specialised construction activities.

Food services

Includes the provision of food or drink whether alcoholic or otherwise in exchange for money or consideration such as restaurants, bars, nightclubs, taverns and catering services.

Freight operators

Includes freight transport by road, sea and coastal freight water transport, inland freight water transport, freight air transport, warehousing and storage, service activities incidental to land transportation, service activities incidental to water transportation, service activities incidental to air transportation, cargo handling, other transportation support activities, postal activities and courier activities, including customs agents.

Real estate agents

Includes all real estate agent activities in relation to owned or leased property and any real estate agent activity on a fee or contract basis.

Service stations

Specialised stores involved in the provision of the retail sale of automotive fuel and other goods, servicing of vehicles and other services provided at service stations.

Wholesalers and manufacturers

Includes dealers, traders, manufacturers, wholesalers and distributers of goods for sale that purchase great quantities of goods for resale. This also includes hardware companies, supermarkets and pharmacies that are wholesalers or manufacturers.


In a press conference this afternoon, Mr. Das highlighted a list of all those taxpayers who need to be compliant before 31st July 2019 is available on the FRCS website and can be accessed through the following link https://www.frcs.org.fj/our-services/vat-monitoring-system-vms/.

“For businesses/individuals whose names are not on the list but fall under the business categories listed above are urged to update their information at any FRCS office nearest to them and voluntarily comply, as eventually all businesses will have to comply to the Regulations.

Mr. Das stressed that the objective of this system is not only to have efficient and reliable software to encourage voluntary compliance but at the same time collect the revenue due to government. It also plays a broader role in alignment to the government roadmap for development of Fiji, greater financial inclusion initiatives as well as push towards a cashless economy, addressing the black money challenges.

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