Mali VAT / GST

Value-added tax (TVA)

• Standard VAT rate — 18 percent (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html))
• Reduced VAT rate — 5 percent (A reduced rate of 5% applies to certain designated goods/services (approx — confirm scope; some periods have had only the single 18% rate)) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
• Zero-rated supplies — 0 percent (Exports are zero-rated (0%)) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
• Exempt supplies — Basic foodstuffs, healthcare, education and certain financial services are exempt (approx — confirm exempt list against CGI) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
• VAT registration / réel regime threshold — 50,000,000 XOF (Turnover above XOF 50,000,000 (the réel normal regime threshold) is the common VAT-liability trigger (approx — confirm current threshold; smaller businesses fall under simplified/synthetic regimes)) (Code Général des Impôts (Mali))
• VAT return frequency — Monthly — filed and paid by the 15th of the following month (approx — confirm exact due day with DGI) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
• Reverse charge on imported services — VAT on services supplied by non-residents is self-assessed by the Malian recipient (retenue/autoliquidation) (approx — confirm mechanism) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
• Input VAT recovery — Registered taxpayers credit input VAT against output VAT, subject to deduction rules (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)