Fiji

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Overview

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Identifiers

Collect two identifiers from each business customer in Fiji and submit them as strings on the application body. Tax ID: Numeric identifier issued by FRCS. Legacy TINs (pre-2020) are 9 digits with a dash-separated format (e.g. 11-57252-0-3); new TINs (TPOS-issued, beginning ‘29’) are 10 digits formatted as XXX-XXX-XXXX (e.g. 291-234-5678). Serves as the single identifier for corporate income tax, VAT, PAYE, and all FRCS purposes. No separate corporate tax ID exists — the TIN is universal for all taxpayer types. Registration number: Alphanumeric identifier assigned at incorporation or re-registration under the Companies Act 2015; appears on the Certificate of Incorporation and is the company’s unique identifier in the ROC digital registry (roc.digital.gov.fj). Format not publicly standardised; typically numeric or alpha-numeric sequence assigned sequentially.

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Sector regulators

Reserve Bank of Fiji (RBF) · Fiji Financial Intelligence Unit (FIU) · Fiji Revenue and Customs Service (FRCS) · Investment Fiji

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Legal structures

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed. Not applicable in Fiji: Operating Permit. Skip these areas — no local artifact exists.

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Collection notes

• Legal Registration: Issued electronically by the Registrar of Companies Office under s.21 of the Companies Act 2015 upon registration of a domestic company; conclusive evidence of company existence (s.22). For foreign companies, a Certificate of Registration (Form A14) is issued instead. Both are downloadable via the ROC digital portal (roc.digital.gov.fj). Processing typically 2–5 working days for domestic companies, longer for foreign registrations.
• Constitutive Documents: The Companies Act 2015 abolished the Memorandum of Association; companies now operate under Articles of Association only as the single constitutive document. Submitted to the ROC at incorporation; functions as a binding contract between the company, its members, directors, and secretaries. A company may adopt default statutory replaceable rules instead of a full set of articles. For foreign branches, the parent company’s Constitution/Memorandum & Articles must also be provided.
• Tax Registration: FRCS issues a TIN Certificate upon registration; the same TIN is used for all FRCS purposes including corporate income tax, PAYE, and VAT. Businesses with annual taxable turnover exceeding FJD 300,000 must register for VAT and receive a VAT Registration Certificate. Both certificates are available from the FRCS Taxpayer Online Services (TPOS) portal at frcs.org.fj.
• Sector-Specific License: The RBF is the sole financial-sector regulator for banks, credit institutions, insurers, insurance brokers/agents, securities exchanges, stockbrokers, investment advisers, managed investment schemes, restricted foreign exchange dealers, money changers, payment service providers, and credit reporting agencies. Legislation includes the Banking Act (Cap. 214), Insurance Act 1998, Reserve Bank of Fiji Act, and sector-specific prudential standards. Foreign investment certificates issued by Investment Fiji under the Investment Fiji Act 2022 for certain activities.
• Governance Records: Companies must notify the Registrar of the names and addresses of all directors and the company secretary under s.129 of the Companies Act 2015; this information is maintained in the ROC digital registry and is publicly searchable via roc.digital.gov.fj. Directors of private companies must be natural persons aged 18+ and at least one must be ordinarily resident in Fiji; public companies require at least two resident directors.
• Signing Authority: Board resolution authorising a signatory or attorney, passed at a meeting of directors or by written resolution; no statutory prescribed form. Power of Attorney for external signatories should be executed as a deed and may be notarised for use abroad. Fiji is a party to the Hague Apostille Convention (acceded 12 March 2008); apostille is available for cross-border use.
• Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank documents dated within 90 days. Main utility providers are Energy Fiji Limited (EFL, electricity) and Water Authority of Fiji (WAF). Bank statements from Fiji-licensed commercial banks (ANZ Fiji, Westpac Fiji, Bank of Baroda, HFC Bank, BSP Fiji, etc.) are accepted.
• Good Standing: Issued by the Registrar of Companies Office via the ROC digital portal (roc.digital.gov.fj) confirming that a company is duly registered, up to date with annual filing obligations and fee payments, and not struck off or under dissolution. Available as a purchasable certificate from the ROC portal. Annual returns and associated fees must be current for the certificate to be issued; the Companies Act 2015 mandates annual returns for all registered companies.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

• The Companies Act 2015 (Act No. 3 of 2015, eff. 1 January 2016) replaced the Companies Act 1983 (Cap. 247) and significantly modernised Fiji’s corporate law: Memorandum of Association abolished (Articles only); minimum members reduced to one; digital registration introduced. Pre-2016 entities must have re-registered under the new Act.
• There is no limited partnership structure in Fiji. The Partnership Act 1910 (Cap. 248) governs only general partnerships; maximum 25 partners allowed. Conduit will therefore see general partnerships, companies, and sole traders as the primary structures.
• General business licensing was abolished on 1 August 2020. Do not request a Business Licence as an operating licence — it no longer exists. Only sector-specific RBF licences and similar regulatory approvals remain.
• The TIN issued by FRCS is the universal tax identifier. New TINs issued since approximately 2020 are 10 digits (beginning ‘29’); older TINs may be 9 digits. Verify the TIN on the FRCS TPOS portal at frcs.org.fj. No separate VAT number is issued; the TIN serves as the VAT registration number on the VAT Certificate.
• Fiji is a signatory to the Hague Apostille Convention (member by succession from 29 March 1971, entry into force 10 October 1970). Board resolutions and powers of attorney intended for cross-border use can be apostilled via the Ministry of Justice.
• Foreign companies must obtain a Foreign Investment Registration Certificate (FIRC) from Investment Fiji under the Investment Fiji Act 2022 for most commercially-oriented activities. The FIRC is separate from the ROC Certificate of Registration; both are required for foreign-branch KYB.
• The South Pacific Stock Exchange (SPX), formerly the South Pacific Stock Exchange (SPSE), is the sole securities exchange in Fiji, regulated by the RBF under the RBF’s capital markets mandate.