Fiji VAT on e-services provided by remote sellers

The Fijian VAT Bill 2020 includes a provision to impose VAT on the non-resident providers of digital services to consumers. This extends to facilitating online marketplaces which take receipt of payment by the Fujian customer. The Fiji VAT rate is currently 9%.

Electronic services include: download or streaming media or video; e-books; online journals; membership websites; apps; SaaS; web site services; telecoms; and broadcast services.

Providers of electronic services may determine if their customers are located in Fuiji, and therefore liable to pay VAT based on at least two of the following identifiers:

• The customer’s billing address
• Recipients back account address
• Customer’s telephone (fixed or mobile) number
• Internet protocol address of the device used to consume the services

Check Avalara's global VAT on digital services guide.