Malawi

VAT GST in Malawi

Malawi draft for 2026 ordinary domestic VAT working papers and registration screening under the cited amendments. Use it to distinguish supported output tax from eligible input credit, reconcile an excess credit separately from a refund entitlement, and identify the special registration boundary for non-resident digital supplies. The two examples assume that the underlying transactions and input claims have already been classified correctly. Earlier-period thresholds, amendment transitions, complete exemption and zero-rate schedules, imported-service treatment, refund eligibility and live portal fields remain outside the established job where stated. This partial Guide does not certify every supply or replace checking commencement and the actual filing requirements.