Mali

VAT GST in Mali

Mali VAT research draft for 2026, using the older DGI tax-code and procedure-code text while holding the operative current amendment chain unresolved. Use it to prepare conditional domestic VAT workpapers for registration classification, standard and reduced rates, exports and exemptions, tax-exclusive consideration, goods and services tax points, input-tax restrictions, mixed-use allocations and the real-normal versus real-simplified filing distinction. It corrects the former Guide's blanket monthly-return statement and its simplified zero-rate and imported-services descriptions. Two executable examples test output/input tax and mixed-use deduction arithmetic. Current tariff lists, amendments, refund procedures, official forms and authenticated portal steps remain unverified. No current-law approval or accountant attestation is claimed.