Peppol, explained

Fiji

FJ

Fiji has no structured e-invoicing exchange in the sources reviewed; instead, the Fiji Revenue and Customs Service (FRCS) requires covered businesses to issue a signed fiscal invoice for every sale through an accredited electronic fiscal device connected to its VAT Monitoring System (VMS).

Guide reviewed .

← All countries

Invoicing and electronic documents

VAT Monitoring System (VMS)

FRCS's electronic system under the Tax Administration (Electronic Fiscal Device) Regulations 2017. It authenticates each taxpayer's sales data controller, receives fiscal data for every transaction and lets taxpayers and customers check that an invoice was reported. It is a fiscal-receipt system, not a network for exchanging invoices between businesses, and it has no link to Peppol.

Fiscal data signed by a sales data controller; fiscal invoice printed or issued by the POS · Official source

Electronic fiscal device (EFD)

One sales data controller (SDC) and at least one point-of-sale (POS) system. FRCS provides a Virtual SDC (V-SDC) that needs an internet connection; External SDCs (E-SDC) come from third-party vendors. Each POS and E-SDC must be accredited by FRCS, which publishes the accredited products.

Accredited POS with V-SDC or E-SDC · Official source

Peppol

No Peppol Authority for Fiji is listed, and the FRCS sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.

Not applicable · Official source

Fiji's digital invoicing requirement is a fiscal-receipt regime. Each sale goes through an accredited POS and a sales data controller, which signs the fiscal invoice and reports it to FRCS. Business-to-business and business-to-government sales are included: the seller records the buyer's TIN on the fiscal invoice. Check which phase and gazetted date apply to the business, and use only POS and E-SDC products on FRCS's accredited list.

The sources reviewed describe no structured e-invoice exchange and no Peppol arrangement. A Peppol invoice sent to a Fijian buyer doesn't replace the fiscal invoice the seller's EFD must issue. The deadlines in the 2025 Gazette notice and the FRCS FAQ have changed before, so confirm them with FRCS.

Timeline

  1. Electronic Fiscal Device Regulations in force

    Legal Notice No. 37 of 2017 establishes the electronic system, accreditation, fiscal invoices and gazetted rollout by group of businesses.

    Official source

  2. First group specified

    The first gazetted notice required supermarkets and pharmacies to operate an accredited EFD by this date. A later notice extended it to 28 February 2018.

    Official source

  3. Second group specified

    Medical centres, travel agencies, accounting firms, law firms and hardware businesses had to operate an accredited EFD by this date under the original specification.

    Official source

  4. VAT rate set at 12.5%

    FRCS applies a 12.5% VAT rate to goods and services that are neither exempt nor zero-rated from this date.

    Official source

  5. VMS deadline for phases 1 and 2

    FRCS says phase 1 and 2 businesses must comply with the VMS by this date.

    Official source
  6. Upcoming at review

    Wholesalers, manufacturers and retailers (announced)

    The last gazetted implementation date for phase 3. Registration is due by 30 June 2026.

    Official source

Peppol in Fiji

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.