Malawi VAT guidelines
VAT in Malawi for businesses — the 17.5% standard rate (raised from 16.5% by Act 37 of 2025) and 0%, the MWK 50,000,000 registration threshold, VAT on digital services from non-resident suppliers, tax invoices issued through MRA's Electronic Invoicing System (EIS) after the EFD transition, monthly returns by the 25th, input tax, refunds, exemptions and penalties.