Clarification on Tax and Proforma Invoices for VAT-Registered Taxpayers’ Input Credit Claims

• FRCS provides clarity on using tax and proforma invoices for VAT claims
• Only VAT invoices from registered entities are eligible for input VAT deduction
• VAT invoices must meet specific requirements under the VAT Act 1991
• Proforma invoices are preliminary and cannot be used for VAT claims
• Proforma invoices should be clearly marked and not used for VAT deduction
• VAT-registered taxpayers should understand VAT Act provisions to ensure compliance

Source: frcs.org.fj

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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