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The Laws of Fiji
Last Updated: 1 August 2023

[VAT 15] Imposition of tax on supply15 

15
(1) Subject to the provisions of this Act, the tax shall be charged in accordance with the provisions of this Act at the rate of 15% on the supply (but not including an exempt supply) in Fiji of goods and services on or after 1 July 1992, by a registered person in the course or furtherance of a taxable activity carried on by that person, by reference to the value of that supply.

[subs (1) am Act 34 of 2002 s 2, effective 1 January 2003; Decree 66 of 2010 s 3, effective 1 January 2011; Act 22 of 2015 s 3, effective 1 January 2016; Act 6 of 2023 s 3, effective 1 August 2023]

(1A) 
[subs (1A) rep Act 6 of 2023 s 3, effective 1 August 2023]
(2) Where, but for this subsection, a supply of goods and services would be charged with tax under subsection (1), any such supply shall be charged at the rate of 0% where that supply is a zero-rated supply.