- Malawi’s amended VAT law (effective April 15, 2026) requires foreign digital service providers to register for VAT and charge VAT on digital services supplied to customers in Malawi.
- The law covers a broad range of digital services, including streaming, cloud computing, software, online advertising, digital marketplaces, e-books, and mobile apps.
- The rules apply to B2C (business-to-consumer) transactions, targeting supplies to non-taxable persons residing or established in Malawi.
- Foreign providers must register for VAT regardless of the normal registration threshold, meaning even small suppliers are affected.
- All foreign businesses supplying digital services to Malawian consumers must assess if they fall under these VAT obligations.
Source: vatabout.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.
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