Maldives builds out GST registration for non-resident inbound-tourism suppliers

What changed in detail

Regulation 2026/R-82 (the 32nd Amendment to the GST Regulation), gazetted 21 September 2026, builds out the GST regime for persons with no permanent place of business in the Maldives who supply inbound tourism products or related agency or booking services under GST Act section 15(a)(6), as amended by the Eighth Amendment.

New section 3(a-1) requires such persons to apply for GST registration, and to register a new taxable activity, on form MIRA 120 (GST Registration - Overseas Suppliers). New sections 13(c-1)/(c-2) and 29-1 set the valuation formula (A-B) x t/(t+1) with a floor of zero. New section 64-1 removes the obligation to show the GST amount and the GST-exclusive price on their invoices, receipts, credit notes and debit notes. New section 92(a)(7-1) to (7-7) add seven record-keeping categories, and new sections 95(b), (d) and 97(b) permit records in another language and held outside the Maldives. New section 99(b) provides that no GST is chargeable on a section 15(a)(6) transaction where the invoice or receipt is prepared, or the consideration paid, before 1 October 2026.

What it means

The registration trigger is the transaction date, not the supplier’s home jurisdiction or size: any non-resident selling inbound Maldives tourism products or booking/agency services around that product needs form MIRA 120 filed ahead of the first in-scope invoice or payment dated on or after 1 October 2026. The section 99(b) carve-out rewards suppliers who invoice or collect payment before that date for the same booking - worth checking against existing forward bookings rather than assumed to only matter for new sales made after commencement.