Fiji VAT on foreign digital services

Fiji proposed implementing its Value Added Tax on remote digital or electronic services sold by non-resident providers or marketplaces in 2020. There is a VAT registration threshold of FJD 300,000.

The current VAT rate in Fiji is 9%. VAT Calc’s global VAT and GST on digital services tracker keeps a live report on countries’ plans to tax electronic services to consumers.

Determining if Fijian VAT is due

Fiji requires providers of digital services to determine if the place of supply is Fiji by reference to whether the consumer is resident and / or the services is consumed in-country. This may be done with the following examples of evidence (two necessary):

• Customer billing address
• IP address of the device used to access the services
• Address of bank, credit card or payment method used
• Country code of mobile or fixed telephone line

Marketplace liabilities for VAT

Electronic marketplace operators facilitating the sale and provision of the digital service is liable for the VAT collections and registration instead. However, the marketplace and their third-party seller may opt differently, and must agree this in writing.

Asia Pacific VAT on digital services