Madagascar VAT guidelines
TVA (VAT) in Madagascar for businesses — the 20% standard rate, 10% on butane gas, 0% on exports and the 5% luxury-rice rate enacted by the 2026 amending finance law, the Ar 400 million turnover threshold and the impôt synthétique below it, non-resident service providers, the e-Facturation invoice rule and its transitional paper regime, bank-payment condition for input VAT, monthly returns, exemptions and penalties.