In relation to the 2024-2025 National Budget announcement by the Deputy Prime Minister and Minister for Finance and Strategic Planning, National Development, and Statistics, Hon. Prof. Biman Prasad; FRCS wishes to confirm the due dates for registration and implementation for the groups of businesses listed in the Gazette Notice 61 of 2025.
Group of Businesses | Registration Due | Implementation Due |
Architecture & Engineering | 30 Sep 2025 | 31 Dec 2025 |
Construction | 30 Sep 2025 | 31 Dec 2025 |
Real Estate | 30 Sep 2025 | 31 Dec 2025 |
Service Stations | 30 Sep 2025 | 31 Dec 2025 |
Commercial Health Care | 31 Dec 2025 | 31 Mar 2026 |
Food Services | 31 Dec 2025 | 30 Jun 2026* |
Freight Services | 31 Dec 2025 | 31 Mar 2026 |
Accommodation Group 1 | 31 Mar 2026 | 30 Jun 2026 |
Accommodation Group 2 | 30 Jun 2026 | 30 Sep 2026 |
Wholesalers, Manufacturers & Retailers | 30 Jun 2026 | 31 Dec 2026 |
*This is the correct date for implementation for Food Services and not 31 December 2025 as published earlier
All businesses with a gross annual turnover of $50,000 and above are expected to comply with the stipulated timelines. FRCS understands that certain businesses below the VAT Threshold of $100,000 may face challenges in meeting the deadlines and they are advised to formally submit their requests to the CEO FRCS.
For the detailed descriptions of businesses under each group, please refer to the Gazette Notice 61 of 2025.
FRCS wishes to provide further clarification on the EFD Upgrades from Version 2.0 to 3.0
Phase 1 business groups | Continue with Version 2.0 until 31 December 2026 |
Phase 2 business groups | Continue with Version 2.0 until 31 December 2026 |
Phase 3 taxpayers who had voluntarily registered prior to Gazette Notice 61/2005 | Continue with Version 2.0 until 31 December 2026 |
Phase 3 Businesses as per Gazette Notice 61 of 2025 | Required to register on Version 3.0 in line with registration and implementation timelines |
All taxpayers and vendors are advised that FRCS will cease Version 2.0 by 31 December 2026
A list of Accredited Vendors who have successfully accredited Version 3.0 will be published on the FRCS website by 30 September 2025 and you may consult and enquire with these accredited vendors accordingly.
To assist businesses, the FRCS team will be engaging with key associations and stakeholder groups for more awareness that comprises face to face engagements, virtual awareness and video tutorials.
FRCS looks forward to your unwavering support in the EFD Phase 3 implementation in compliance with the timelines as well as adherence to the requirements of the EFD Version upgrades to Version 3.0 to ensure that we have consistency and a level playing field in application and reporting by 31 December 2026.
For enquiries, please contact efdenquiry@frcs.org.fj
Last Updated - February 4, 2026