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12.2. VAT on the Supply of Services by Non-Residents

Non-resident companies operating through a permanent establishment in Fiji are liable to register and pay VAT.

Non-residents not having a permanent establishment are required to appoint a VAT representative who will be jointly responsible for the payment of the VAT due and for the fulfillment of VAT obligations. Failing to appoint a representative, results into the resident customer becoming liable for payment of VAT by application of a reverse-charge mechanism. However, effective 1 August 2020, the reverse charge mechanism applies only to 'non-registered' resident customers. Hence, non-resident sellers are required to register or appoint a VAT representative for providing goods/services to 'registered' resident customers.