Fiji VAT (15%) & FRCS Tax Invoice Calculator
Calculate standard 15% VAT addition, reverse tax extraction (3/23 statutory fraction), and verify billing for zero-rated household essentials and commercial tax invoices.
⚙️ Transaction & Invoicing Parameters
Input value for forward addition or reverse extraction.
Zero-rated applies to 21 prescribed consumer essentials and exported services.
📊 Tax Invoicing Comparative Matrix
Side-by-side comparison of standard 15% VAT, zero-rated essential staples, and previous 9% historical rates.
| Tax Treatment / Rate | Net Base (Excl.) | VAT Amount | Gross Total (Incl.) | Effective Extraction Rate |
|---|
Fiji VAT Act 1991 & FRCS Invoicing Rules
Under the Fiji Value Added Tax Act 1991, VAT is a single-rate broad-based indirect tax imposed on the supply of goods and services in Fiji and on goods imported into Fiji.
Standard 15% VAT Formulae
- • Adding VAT: Total = Net × 1.15
- • Extracting VAT: VAT = Gross × (3 / 23) ≈ Gross × 13.0435%
- • Net Base: Net = Gross / 1.15
- • Mandatory Registration: FJ$ 100,000+ turnover
21 Zero-Rated Essentials List
Flour, sharp, sugar, rice, canned fish, cooking oil, potatoes, onion, garlic, baby milk, powdered milk, liquid milk, tea, salt, kerosene, cooking gas, prescribed medicines, sanitary pads, soap, soap powder, and toilet paper.
Frequently Asked Questions (FAQ)
What is the standard VAT rate in Fiji for 2026?
The standard Value Added Tax (VAT) rate in Fiji is 15.0%, enacted under the National Budget and administered by the Fiji Revenue and Customs Service (FRCS). It applies to standard goods, commercial services, and imports.
How is VAT extracted from a gross VAT-inclusive price in Fiji?
To extract the VAT component from a gross inclusive price in Fiji, multiply the gross amount by 15/115 (which simplifies to the fraction 3/23, or approximately 13.0435%). The net base is calculated by dividing the gross amount by 1.15.
Which items are zero-rated (0% VAT) in Fiji?
Fiji zero-rates 21 essential consumer staples and prescribed items: flour, sharp, sugar, rice, canned fish, cooking oil, potatoes, onion, garlic, baby milk, powdered milk, liquid milk, tea, salt, kerosene, cooking gas, prescribed medicines, sanitary pads, soap, soap powder, and toilet paper, sales.
What is the mandatory threshold for VAT registration in Fiji?
Under the Value Added Tax Act 1991, any business carrying on a taxable activity whose gross annual turnover exceeds FJ$ 100,000 is legally required to register for VAT with the FRCS. Voluntary registration is permitted for businesses below this threshold.
What mandatory details must appear on an official FRCS Tax Invoice?
An official FRCS Tax Invoice must explicitly display: the words 'TAX INVOICE', the supplier's registered trade name and Tax Identification Number (TIN), an individualized invoice number, the date of issue, description of supply, pre-tax net amount, applicable VAT rate and amount charged, and the total gross payable. For supplies exceeding FJ$ 100, the recipient's name and TIN must also be recorded.
Principal Civil & Systems Software Engineer auditing indirect taxation and revenue algorithms. Verified against Fiji Revenue and Customs Service (FRCS) Value Added Tax Act 1991 schedules, 3/23 extraction fractions, and zero-rating lists.
View Editorial Profile & Methodologies →📊 Fiji Revenue & Customs Service (FRCS) & FNPF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (FJD) |
|---|---|
| Primary Net / Statutory Payable Amount | FJ$ 0.00 |