How should an owner choose between a Sole Trader, Partnership and Private Company for a business in Fiji?

A Sole Trader suits one person seeking a simple structure, while a Partnership allows several partners to operate together. A Private Company is a separate legal person with limited member liability and generally requires at least one director or officeholder and at least one ordinarily resident Fiji resident; the choice should reflect liability, capital, governance and investor needs.

When must a business in Fiji register for VAT and use EFD or VMS?

VAT registration is generally required when taxable annual gross turnover exceeds FJD 100,000, with registration due within 21 days after the obligation arises; voluntary registration below that threshold may be possible. EFD or VMS obligations use a separate gross-turnover threshold of at least FJD 50,000 and depend on the relevant industry and government gazette, so the two thresholds must not be confused.

What approvals may a high-risk business in Fiji need before opening?

A high-risk business should complete the relevant compliance before starting operations, which may include structural fire safety approval from the National Fire Authority, workplace inspection through NOHSS, a Food Health Licence from the Ministry of Health and Medical Services or a liquor licence. The exact requirements depend on the premises and activity.

How can a business be closed or wound up in Fiji?

A solvent entity may use the current Registrar of Companies deregistration or strike-off procedure after checking its conditions. An insolvent company may require High Court winding-up under the Companies (Winding Up) Rules 2015; the petition fee is $700 plus VAT, and after an order the notice must generally appear in a newspaper and the Gazette within seven days.

Business in Fiji

Q: Which registration and tax steps are required to start a business in Fiji?

Register the Business Name or company with the Registrar of Companies, then obtain a tax identification number from the Fiji Revenue and Customs Service. The BusinessNOW Fiji workflow also helps identify later approvals based on the activity and risk level.

Starting a business in Fiji involves choosing a legal form, registering with the Registrar of Companies and obtaining a tax identification number from the Fiji Revenue and Customs Service. The main options include a Sole Trader, Partnership, Private Company, Public Company, Company Limited by Guarantee and Co-operative. Tax, workplace, safety, food, investment and sector requirements depend on the activity and risk level. Fiji has no general business licence since 1 August 2020, but sector-specific approvals still apply.

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The BusinessNOW Fiji workflow normally begins with registering a Business Name or company with the Registrar of Companies (ROC), followed by tax registration with the Fiji Revenue and Customs Service (FRCS). A name search is available online without charge. Typical documents include identification or a passport, a tax identification number card or letter, the company tax identification number, Articles of Association where the company uses its own constitution, form A15 where required and a power of attorney where an authorised representative acts. ROC certificates are issued electronically through the eProfile and ROC Pass process. Registration fees are generally $45 VEP for a Private Company or Company Limited by Guarantee and $450 VEP for other Public Company registrations. FRCS tax identification number registration has no fee.

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