Malawi stops accepting EFD invoices for input tax
- Jurisdiction
- Malawi
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Announced
- 9 January 2026
- Effective
- 31 January 2026
- Instrument
- MW-REG-EIS-2025
- Authority
- Malawi Revenue Authority
- Systems
- Invoicing, POS, Tax engine, ERP
- Verified
- Fetched from official source · high confidence
Every Malawian VAT taxpayer still issuing from an Electronic Fiscal Device. The transition period ended 31 January 2026, and from 1 February an EFD invoice is not acceptable for claiming input tax — so a supplier who has not migrated to the EIS is now costing their customers money.
Confirm Malawian entities and counterparties have migrated from EFDs to the Electronic Invoicing System, and reject EFD-issued invoices dated after 31 January 2026 for input tax claims.
InvoicingPOSTax engineERP
The Malawi Revenue Authority confirmed that the Value Added Tax (Electronic Invoicing System) Regulations, 2025 were published on 9 January 2026 and that the transition period from Electronic Fiscal Devices to the Electronic Invoicing System ended on 31 January 2026. Taxpayers were required to migrate from EFDs to the EIS from 2 August 2025 by registering on the EIS Taxpayer Portal, uploading stock records and integrating their systems. From 1 February 2026 a tax invoice issued from an EFD is not acceptable for claiming input tax. The legal basis is Part II of the Value Added Tax (Amendment) Act, 2024, under which the Commissioner General established the EIS.
What changed in detail
The Malawi Revenue Authority confirmed that the Value Added Tax (Electronic Invoicing System) Regulations, 2025 were published on 9 January 2026 and that the transition period from Electronic Fiscal Devices to the Electronic Invoicing System ended on 31 January 2026. Taxpayers were required to migrate from EFDs to the EIS from 2 August 2025 by registering on the EIS Taxpayer Portal, uploading stock records and integrating their systems. From 1 February 2026 a tax invoice issued from an EFD is not acceptable for claiming input tax. The legal basis is Part II of the Value Added Tax (Amendment) Act, 2024, under which the Commissioner General established the EIS.
Proof
At the end of the transition period on 31 January, 2026 taxpayers will no longer be allowed to use EFDs for issuing tax invoices, and a tax invoice issued from an EFD after 31 January, 2026 shall not be acceptable for claiming of input tax.
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