- Introduces VAT on digital services supplied by non-resident suppliers, including electronic marketplace operators and intermediaries, in Malawi.
- Increases the VAT registration threshold from K25,000,000 to K50,000,000.
- Provides for VAT exemption and zero-rating of various products.
- Expands definitions to include digital services, electronic marketplace operators, intermediaries, and non-resident digital services suppliers.
- Forms part of the 2026/27 national budget measures.
Source: parliament.gov.mw
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.
