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12.1. VAT on the Supply of Goods by Non-Residents

A non-resident having a fixed place of business in Fiji is required to register and pay VAT.

The supply of goods by a non-resident without a fixed place of business to any VAT registered payer (B2B) in Fiji is subject to reverse charge in the hands of the importer.

A non-resident without a fixed place of business in Fiji is required to appoint a VAT representative (except in cases where reverse charge applies) who will be jointly responsible for the payment of the VAT due and for the fulfilment of VAT obligations. Failing to appoint a representative results in the resident customer becoming liable for payment of VAT by application of a reverse-charge mechanism.