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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

Comments (click for details) Rate Date Threshold Comments
Australia 10% Jul 2017 AUD $75,000
Azerbaijan 12% Jan 2017
Armenia 20% Jan 2022 AMD 115million
Bangladesh 5% - 15% Jul 2019 B2B and B2C
Bhutan 7% Jul 2021 Nu 5million
Cambodia 10% Mar 2022 KHR 250m
China 6%-13% N/a Nil Withholding VAT; B2B and B2C
Fiji 9% TBC FJD 300,000
India 18% Jul 2017 -
Indonesia 11% Aug 2020 IDR600m or 12k customers
Japan 10% Oct 2015 JPY 10 million
Kazakhstan 12% Jan 2022 Nil
Kyrgyzstan 12% Jan 2022 Nil
Laos 7% Feb 2022 LAK 400m
Malaysia 6% Jan 2020 RM500,000
Nepal 13% Jul 2022 Rupees 2m Also 2% DST
New Zealand 15% Oct 2016 NZD 60,000
Pakistan 2% Sep 2021 Nil Marketplace Withholding VAT
Philippines 12% TBC P 3million
Singapore 7% Jan 2020 S$ 100,000
South Korea 10% Jul 2015 Nil
Taiwan 5% May 2017 NTD 480,000
Tajikistan 18% Jan 2021
Thailand 7% Sep 2021 1.8m Baht
Uzbekistan 15% Jan 2020 Nil
Vietnam 10% Dec 2020

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