Fiji

Ekwo is free, open source accounting software. Its Fiji pack carries the chart of accounts (Fiji reference chart of accounts, 146 accounts), 2 tax rates in FJD, the periodic return (VAT return (IRS217), 16 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-24 against 8 texts of law and official sources.

Country code: FJ
Currency: FJD
Pack version: 0.1.0
Last checked: 2026-10-24

Set up Ekwo for Fiji The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 146 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 8 taxes at rates of 0, 12.5
domestic, exempt, export, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: FJ-VAT — 16 boxes, filed month or quarter or year
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: the last day of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No structured e-invoice standard, Peppol profile or clearance system of FRCS was found in the texts read; returns are filed and paid on the TPOS portal, which does not take invoices. `obligation` is `none` for want of a text, not on a finding that none exists.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: FJ-IFRS-SFP — 32 lines
FJ-IFRS-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
8 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-24
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-24
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

FJ-VATdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

8 sources — the law this pack was read against

VAT Guide (1 November 2023 edition) — who must register (gross annual turnover above FJ$100,000, within 21 days), the zero-rated and exempt supplies, the right to deduct input tax (not on exempt supplies), tax invoices, accounting on the invoice basis unless the CEO approves the payment basis, taxable periods (monthly above FJ$300,000, three-monthly or yearly below) and their due dates, and the output and input adjustments
Fiji Revenue and Customs Service (FRCS) · guidance · read 2026-10-24
VAT Guide — rates and tax labels: 12.5 % (tax fraction 1/9) from 1 August 2025 on goods and services other than exempt and zero-rated ones, 15 % (3/23) from 1 August 2023, 0 % for the zero-rated supplies of Schedule 2, exempt supplies of Schedule 1; monthly, quarterly and annual filing; returns due on or before the last day of the month following the taxable period (Section 33 of the VAT Act)
Fiji Revenue and Customs Service (FRCS) · guidance · read 2026-10-24
Value Added Tax Return, form IRS217 (revised 26 November 2014): Section B boxes 1 to 6 (output tax), Section C boxes 7 to 12 (input tax), box 13 (amount to pay or refund due), and the panels for the output and input adjustments and the apportionment of input tax. The form prints the tax fraction of its day (9/109); the rate in force is the one of the rates source
Fiji Revenue and Customs Service (FRCS) · form · read 2026-10-24
Instructions for completing the VAT return (IRS217A, 28 July 2015): the thirteen boxes one by one — box 1 VAT-inclusive, box 3 = box 1 less box 2, box 4 = box 3 × tax fraction, box 7 from the input tax schedule, box 8 VAT invoiced by Customs on imports, box 13 may be negative (refund); an amount below FJ$5 is not remitted or refunded
Fiji Revenue and Customs Service (FRCS) · guidance · read 2026-10-24
Tax Talk — VAT Return Filing and the Return Lines: what the thirteen lines of the return relate to; exempt supplies (First Schedule of the VAT Act) stay out of line 1, zero-rated supplies (Second Schedule) are declared in lines 1 and 2 and keep the input tax credit
Fiji Revenue and Customs Service (FRCS) · guidance · read 2026-10-24
Use of IFRS Standards by jurisdiction — Fiji: the Fiji Institute of Accountants is the standard setter and has adopted IFRS Standards for large and publicly accountable entities and IFRS for SMEs for the others
IFRS Foundation · guidance · read 2026-10-24
IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature; no Fiji text prescribing a layout or a chart of accounts was found
IFRS Foundation · guidance · read 2026-10-24
Fiji Revenue and Customs Service — tax administration portal (forms, guides, the TPOS taxpayer portal on which VAT returns are filed and paid)
Fiji Revenue and Customs Service (FRCS) · portal · read 2026-10-24

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