- Malawi’s VAT (Amendment) Act 2026 requires foreign providers of digital services to Malawian consumers to register, charge, collect, and remit VAT at 17.5% starting 15 April 2026.
- Registration with the Malawi Revenue Authority (MRA) is mandatory and enforcement will use existing compliance systems, including the Electronic Invoicing System.
- The law covers a wide range of digital services, including streaming, software, SaaS, online advertising, gaming, e-learning, and electronic marketplaces.
- Immediate compliance actions include registration, updating checkout processes, reviewing contracts, and filing VAT returns.
- The Act aligns with OECD guidelines and defines both “digital services” and “electronic marketplaces” for clarity.
Source: globallawexperts.com
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.
Latest Posts in "Malawi"
- Malawi Enacts 2026–27 Budget, Unveils Major Tax Reforms Effective April 2026
- Malawi Enacts 2026–27 Budget with Tax Reforms and Higher VAT Threshold
- Malawi Enacts 2026–27 Budget with New Tax Reforms and Sugar Export VAT
- Malawi Imposes 17.5% VAT on Foreign Digital Services from April 2026
- Malawi Imposes VAT on Foreign Digital Service Providers Under 2026 Amended Law
