As announced in the 2024/2025 National Budget, effective from 1stAugust 2024, the VAT Monitoring System (VMS) has been
re-activated. Therefore, FRCS would like to advise all businesses that were gazetted under Phase 1 and 2 of the VMS rollouts that
they need to be fully compliant by 31st December 2024. FRCS had undertaken physical verifications and has ascertained that several
businesses are non-compliant.

Below is the list of businesses gazetted under Phases 1 and 2 of VMS:

All businesses that fall under the above categories, but are yet to implement /activate VMS must install, implement and operate an
Electronic Fiscal Device (EFD) (of which each POS (Point of Sale) and E-SDC (Electronic Fiscal Signature Device) are accredited) by
31st December 2024.

We further advise that Phase 3 rollout will be announced soon. FRCS is committed to work collaboratively with all businesses and
vendors to achieve successful implementation. For assistance, please email our team on efdenquiry@frcs.org.fj.

Udit Singh
Chief Executive Officer
31st October, 2024

Last Updated - February 4, 2026