Published on 09 March 2022
Taxpayers can rely on this guide as to the MIRA’s interpretation of the relevant tax laws and
regulations.
Contents
1. Telecommunication services ……………………………………………………………………………………………. 3
What are telecommunication services?…………………………………………………………………………… 3
What is the rate of GST which applies to telecommunication services?……………………….. 3
Do I have to pay GST on the monthly rental charge for the landline and internet
connections to my home?………………………………………………………………………………………………… 3
How is GST charged on my postpaid Dhiraagu or Ooredoo account? …………………………. 4
How is GST charged on my prepaid phone card and top-up through the corner shop’s
phone?……………………………………………………………………………………………………………………………….. 4
Do I pay GST if I use a telecom company’s kiosk at a resort? ……………………………………….. 5
Is GST payable when I receive a phone call in the Maldives from someone overseas, i.e.
an incoming IDD phone call?……………………………………………………………………………………………. 5
What are the GST consequences if I make a phone call from the Maldives to someone
overseas, i.e. an outgoing IDD phone call?………………………………………………………………………. 8
Do I pay GST on phone calls and data if I use my phone on roaming when I am
overseas?…………………………………………………………………………………………………………………………… 9
Does a visitor to the Maldives pay GST on phone calls and data if they use their phone
on roaming while they are in the Maldives?……………………………………………………………………11
What are the GST implications if a customer of a foreign telecom service provider asks
that provider to establish a private leased circuit with a Maldivian telecom operator’s
customer?…………………………………………………………………………………………………………………………12
What are the GST implications if a customer of a Maldives telecom service provider
asks that provider to establish an international private leased circuit with a foreign
telecom operator’s customer?………………………………………………………………………………………..13
Is GST payable on international telecom “hubbing” services?……………………………………….15
Do I pay GST on the web hosting fee my ISP charges me to put my website on the
internet? …………………………………………………………………………………………………………………………..17
Is GST payable when I purchase an internet domain name?………………………………………….17
Guide to GST on Telecommunication and Courier Services 2
How must suppliers of telecom services display their prices to customers?………………..18
2. Courier services………………………………………………………………………………………………………………19
Do I pay GST on courier services?…………………………………………………………………………………19
What is a domestic courier service?……………………………………………………………………………….19
Do I pay GST on international courier services?……………………………………………………………19
What is an international courier service?……………………………………………………………………….19
Do I pay GST on postal services?……………………………………………………………………………………19
What is the difference between courier services and postal services? …………………………19
3. Relevant laws, regulations and tax rulings………………………………………………………………………20
Source: gov.mv
