
Electronic invoicing guide
Fiji

Digital reporting requirements
Clearance
Obligatory
B2C transaction for the called business
Authority
Fiji Revenue and Customs Service (FRCS)
Platform
Fiji Revenue and Customs Service (FRCS) platform
Format
A format that ensures compatibility with the Electronic Fiscal Device (EFD) system. Some of the accepted formats are XML and JSON.
Storage time
7 years
Reporting and processes
The EFD is an electronic fiscal device system comprising of a Point-of-Sale system (POS) and Sales Data Controller (SDC) that is connected and produces fiscal invoices. It includes a secure element that transmits the fiscal data to the FRCS system. When a sale is made, the POS sends the transaction data to the SDC. The SDC includes a secure element that formats the data into a fiscal invoice, attaches a digital signature and transmits this back to the POS. At this point, the receipt can be printed. Whilst this process is ongoing, the SDC is also sending fiscal data to the FRCS (Fiji Revenue and Customs Service) system. Taxpayers and customers can log onto the system to verify the receipt information that is being captured. The entire process is very quick and should not affect printing of receipts for customers.
Upcoming legislative changes
The Tax Administration (Electronic Fiscal Device) Regulations 2017 provides the legal framework for implementing EFDs. Under Regulation 28, the Minister specifies by notice in the Gazette, the group of businesses that are required to implement an EFD and the period to become compliant. These industries have been identified as follows:
1. Phase 1 – Supermarkets & Pharmacies
2. Phase 2 – Accounting Firms, Medical Centers, Travel Agencies, Law Firms & Hardware.
Phase 1 & 2 taxpayers were required to comply by 31st December 2024
3. Phase 3 – Will be announced soon
Links of Interest and documents
VAT Monitoring System (VMS), Fiji Revenue and Customs Service
Documents
Receipts, Invoices
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