Malawi — Nonresident digital services VAT

Malawi's Value Added Tax (Amendment) Act, 2026 (assented 9 April, gazetted 14 April) requires non-resident suppliers of digital/electronic services — including marketplace operators and intermediaries serving consumers in Malawi — to register for and charge VAT at the 17.5% standard rate, regardless of the MWK 50 million registration threshold. Non-resident providers cannot deduct input VAT. In force from 15 April 2026.