Maldives
MVMIRA requires GST tax invoices on request between registered businesses, with specified buyer, seller and tax details; its invoice guidance does not prescribe a structured delivery network.
Guide reviewed .
Invoicing and electronic documents
Goods and Services Tax (GST)
The consumption tax introduced by the GST Act (Law 10/2011). MIRA, set up under the Tax Administration Act (Law 3/2010), collects it.
GST invoices under the GST Act and MIRA's rules · Official source: Ministry of Finance · revenue policy
Peppol
The Maldives has no national Peppol Authority on OpenPeppol's list, so OpenPeppol acts as the authority.
Peppol BIS Billing, where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
For a sale between GST-registered businesses, preserve the buyer's TIN and issue a compliant tax invoice when requested; see MIRA's invoice guidance. Keep the supporting invoice and reconcile it with the input statement used for GST recovery.
MIRA's invoice rules and tax-return filing are separate from delivery to the buyer. The sources reviewed do not establish a structured delivery mandate; a software-generated invoice number alone does not make an invoice a Peppol document.
Legal guide
B2B · GST tax invoices
Required on request between registered personsMIRA says a registered supplier selling to another registered person must issue a tax invoice within 28 days upon the buyer's request. It must identify both parties by name, address and TIN, show a pre-printed or software-generated invoice number, issue date, goods quantities or service details, value excluding tax, tax charged and the total including tax or a tax-inclusion statement. It must be prominently identified as a tax invoice.
Official source: MIRA · tax invoiceInput GST
Tax invoice and input statement requiredMIRA requires a tax invoice to support an input-tax claim and an input statement with the GST return. Filing a return is separate from delivering an invoice to a customer.
Official source: MIRA · how GST worksGST rates
8% general, 17% tourismThe general rate applies to goods and services other than tourism; tourism goods and services are taxed at 17%. Exempt supplies are listed in Chapter 4 of the Act and zero-rated essentials in Schedule 1.
Official source: Ministry of Finance · revenue policyGST registration
Threshold rise proposed from 1 January 2027The 2027 state budget, presented on 29 October 2026, proposes raising the GST registration threshold from MVR 1 million to MVR 1.5 million from 1 January 2027 and introduces no new taxes.
Official source: Ministry of Finance · 2027 state budget presented to ParliamentElectronic invoice delivery
No structured exchange obligation established by these sourcesThe MIRA tax-invoice page specifies invoice particulars and accepts software-generated invoice numbers. It does not establish a Peppol requirement or a national invoice-clearance platform.
Official source: MIRA · tax invoice
Timeline
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2027 budget presented
The budget presented to Parliament promises improvements to tax administration without details.
Official source: Ministry of Finance · 2027 state budget presented to Parliament - Upcoming at review
Higher GST registration threshold (proposed)
The budget proposes an MVR 1.5 million registration threshold from this date.
Official source: Ministry of Finance · 2027 state budget presented to Parliament
Peppol in Maldives
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.