Regulatory updates - Fiji

E-Invoicing/CTC Model:

– Post-audit

– Fiscalization (for certain mandated sectors)

Mandatory Infrastructure:

– N/A

– FRCS (Fiscalization)

Mandatory Format:

N/A

Mandatory for Issuing:

– N/A

Mandatory VMS registration (Fiscalization):

-For businesses with annual turnover of 50 000 FJD (ca. 18 900 EUR) or more, and belonging to groups 1-3 of the implementation scheme

-Group 1 (obligated starting 1 January 2026): Supermarkets, Pharmacies (Fiscalization)

-Group 2 (obligated starting 1 January 2026): Hardware companies, Accounting firms, Medical centers, Travel agencies, Law firms (Fiscalization)

-Group 3 (TBA): The list of applicable businesses and timelines will be announced in due course

Mandatory for Receiving:

N/A

eSignature:

Not Required

Archiving Period:

– Movable property: 7 years

– Immovable property: 7 years

Archiving Abroad:

Allowed under conditions