| Documents | |
|---|---|
| Application Form for Vat Monitoring System (VMS) *Fillable | Download |
| User Manual for Taxpayer Portal (v.1.4) | Download |
| FRCS Free POS Installation and User Manual (v.1.2) for Android | Download |
| FRCS Free POS Installation and User Manual (v.1.0) for iOS | Download |
| Step By Step InstructionsOn The Road To Fiscalization (VMS/EFD) | Download |
Tax Labels – 01 August 2023
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS
| Name | Abbr | Tax Label | Rate/Amount | Note |
|---|---|---|---|---|
| Value Added Tax | VAT | A | 9.00 % | Tax rate has increased to 15% therefore tax label D to be used effective from 1st August 2023 |
| Value Added Tax | VAT | D | 15.00% | To be used by VAT registered businesses for sale of taxable goods and services effective from 1st August 2023 |
| Value Added Tax (Zero-rated Supplies) | VAT- Zero – Rated | B | 0.00 % | Applies to goods and services under Schedule 2 of Value Added Tax Act 1991 and 21 essential items effective from 1st April 2022 Also applies to prescribed medicines effective from 1st August 2023 |
| Value Added Tax (Exempt Supplies) | VAT – EXEMPT | C | – | Applies to goods and services under Schedule 1 of Value Added Tax Act 1991 |
| Service Turnover Tax | STT | E | – | Removed as per 2020-2021 National Budget |
| Environment Climate Adaptation Levy | ECAL | F | – | Removed as per revised 2021-2022 budget |
| Plastic Bag Levy | PBL | P | FJ$0.50 | The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022 |
| Non-Tax | N-TAX | N | – | Applicable only to businesses |
Tax Labels – 01 April 2022
Following Tax Labels are used to identify appropriate tax rate for each product or service sold through POS
| Name | Abbr | Tax Label | Rate/Amount | Note |
|---|---|---|---|---|
| Value Added Tax | VAT | A | 9.00 % | To be used by VAT registered businesses for sale of vatable products and services |
| Value Added Tax | VAT | D | 15.00% | New rate of 15% on listed items as per the revised 2021-2022 budget effective from 1st April 2022 |
| Value Added Tax (Zero-rated Supplies) | VAT- Zero – Rated | B | 0.00 % | Applies to goods and services under Schedule 2 of Value Added Tax Act 1991 |
| Value Added Tax (Exempt Supplies) | VAT – EXEMPT | C | – | Applies to goods and services under Schedule 1 of Value Added Tax Act 1991 |
| Service Turnover Tax | STT | E | – | Removed as per 2020-2021 National Budget |
| Environment Climate Adaptation Levy | ECAL | F | – | Removed as per revised 2021-2022 budget |
| Plastic Bag Levy | PBL | P | FJ$0.50 | The 50 cents ECAL on plastic bags will now be renamed as Plastic Bag Levy effective from 1st April 2022 |
| Non-Tax | N-TAX | N | – | Applicable only to businesses who are not registered for VAT |
Last Updated - July 25, 2025