This is the Fiji Hotel and Tourism Association’s (FHTA’s) 6th VMS Update to members since the confirmation of the Fiji Revenue & Customs Services (FRCS) announcement of the Vat Monitoring System (VMS) or Electronic Fiscal Device (EFD) Roll Out on 29 May 2019.
The due date for businesses included under Phase 3 the VMS/EFD Regulations to install, implement and operate an EFD has been extended from 31 July 2019 to 30 April 2020.
Groups of businesses included under Phase 3 of the VMS/EFD Regulations are as follows:
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Groups of businesses
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Description
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| Accommodation | Includes hotels, boarding houses, lodging houses, guest houses and any building, vessel, premises, structure, caravan or house on wheels not being a public institution used for the business of receiving guests or travellers for any period of time or to which persons are entitled to resort for accommodation for hire or reward of any kind. |
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Architecture and engineering
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Includes architectural and engineering activities and related technical consultancies. Commercial health care services Includes the provision of health care services on a commercial basis such as private hospitals, general or specialty medical and surgical hospitals, sanatoria, nursing homes, asylums, rehabilitation centres, medical practices, dental practices, allied health practices and optometry practices that are profit oriented businesses. |
| Construction | Includes contractors and subcontractors in the construction or maintenance of buildings, construction of other civil engineering projects, demolition and site preparation, electrical installation, plumbing, heat and air-conditioning installation, other construction installation, building completion and finishing and other specialised construction activities. |
| Food services | Includes the provision of food or drink whether alcoholic or otherwise in exchange for money or consideration such as restaurants, bars, nightclubs, taverns and catering services. |
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Freight operators
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Includes freight transport by road, sea and coastal freight water transport, inland freight water transport, freight air transport, warehousing and storage, service activities incidental to land transportation, service activities incidental to water transportation, service activities incidental to air transportation, cargo handling, other transportation support activities, postal activities and courier activities, including customs agents. |
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Real estate agents
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Includes all real estate agent activities in relation to owned or leased property and any real estate agent activity on a fee or contract basis. |
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Service stations
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Specialised stores involved in the provision of the retail sale of automotive fuel and other goods, servicing of vehicles and other services provided at service stations. |
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Wholesalers and manufacturers
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Includes dealers, traders, manufacturers, wholesalers and distributers of goods for sale that purchase great quantities of goods for resale. This also includes hardware companies, supermarkets and pharmacies that are wholesalers or manufacturers. |
Do contact the Secretariat if you have any queries.
