Thirty Second Amendment to the GST Regulation

On 21 September 2026, MIRA published the 32nd Amendment to the Goods and Services Tax Regulation, primarily setting out the detailed rules for the new GST regime applicable to offshore suppliers of Maldives inbound tourism products.

As covered in our earlier Update on the Eighth Amendment and our Practical Guide to GST on Inbound Tourism Products, the new regime extends Maldivian GST to inbound tourism products and related agency and booking services supplied by offshore businesses that do not have a permanent place of business in the Maldives.

The Amendment provides the practical framework for the regime taking effect from 1 October 2026, including rules on registration, the margin-based GST calculation, input tax restrictions, invoicing and price display, return filing, record keeping, adjustments, transitional treatment, permanent place of business and place of supply rules.

Our Client Advisory summarises these key changes and their practical implications for foreign tour operators, wholesalers, booking platforms and other offshore suppliers of Maldives inbound tourism products.

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