VAT Monitoring System (VMS)
FRCS's system for accrediting POS vendors who issue fiscalised receipts on behalf of Fiji businesses with annual turnover above FJD 50,000. Every receipt carries a QR code that ties back to FRCS's TaxCore back-end.
FRCS hub
FRCS resources, in plain language.
Practical pointers to FRCS guidance every Fiji business is asked to comply with —
VAT Monitoring System, EFD v3, VAT 12.5% Code G, fiscal receipts. The authoritative
source is always frcs.org.fj — check the live
page when you need the latest specifics for your business.
EFD v3 — the current standard
Electronic Fiscal Device version 3. The version POS vendors are now building against (v2 is being phased out). Adds Virtual SDC (cloud), External SDC (local device), full invoice-type taxonomy, and the QR signature scheme that ends up on receipts.
VAT 12.5% Code G
The Fiji VAT standard rate is 12.5% from 1 August 2025 (previously 9%). On tax invoices, the standard rate is labelled "G" — refunds across the rate change use the original tax point so the historical rate applies.
Try the BulaCore VAT calculator →FRCS free POS app
FRCS provides a free Android/iOS POS app for minimum compliance — useful for microbusinesses just clearing the threshold. No long-term contract, no support, and no accounting integration. Most businesses graduate to a real POS within a year.
M-PAiSA + FRCS
Since 2025-07-18, M-PAiSA is accepted at all FRCS branches and Container Freight Stations via QR pay. Worth knowing — your customers can pay tax via M-PAiSA, and your business should accept it at the till too.
FRCS + Vodafone MOA announcement ↗Not legal or tax advice. This hub is reference material to help orient — FRCS guidance changes over time, and a registered accountant should confirm specifics for your business. The FRCS resource page itself is the authoritative source.