FRCS wishes to advise all registered persons that from 1st January 2025, the annual VAT filing option will be removed, and the taxpayers will be transitioned to quarterly and monthly filing.
Taxpayers with annual sales of more than $300,000 are required to file VAT returns monthly while the taxpayers with less than $300,000 annual sales are required to file their returns quarterly.
These changes will be made by FRCS and will be reflected in the respective taxpayer’s portal. FRCS would also like to encourage taxpayers to file their 2024 annual VAT returns on the Taxpayer Online Service (TPOS).
Taxpayers can log in to their portal to confirm their filing obligation. For further information, please refer to our Standard Interpretation Guideline (SIG) on this link https://frcs.org.fj/files/2024/11/SIG-on-Taxable-period.pdf or contact us at 3243000 or 1326 or email at info@frcs.org.fj.
Last Updated - February 4, 2026