Lock Ratu Leone Rotuisolia will earn a first cap starting in the second row, while utility back Maqala and prop Livai Natave are expected to get a run from the bench.
Maqala "has impressed us with his skill sets," Cotter told reporters. "He can kick well, with the ball he is strong and tough, and he offers us a number of positions as he can play at number 10, 15 and at the centre."
Albert Tuisue has been included at flank, having spent most of his international career to date in the second row, while Viliame Mata returns from injury to take up the number eight position.
"We are slowly getting together but want to get learnings from this, plus we have the Rugby World Cup next year so it is really important that we put ourselves up against a very good team," Cotter said.
"I'm sure we will come away with individual and collective improvements to be made."
Fiji have beaten Scotland twice in eight meetings, including as recently as 2017 but lost all four of their previous visits to Murrayfield.
Fiji team:
1-Eroni Mawi, 2-Sam Matavesi, 3-Manasa Saulo, 4-Temo Mayanavanua, 5-Ratu Leone Rotuisolia, 6-Albert Tuisue, 7-Levani Botia, 8-Viliame Mata, 9-Frank Lomani, 10-Vilimoni Botitu, 11-Vinaya Habosi, 12-Kalaveti Ravouvou, 13-Waisea Nayacalevu, 14-Setareki Tuicuvu, 15-Kini Murimurivalu. Res: 16-Tevita Ikanivere, 17-Livai Natave, 18-Luke Tagi, 19-Apisalome Ratuniyarawa, 20-Kitione Kamikamica, 21-Peni Matawalu, 22-Teti Tela, 23-Sireli Maqala.
