A circular has been issued regarding the registration requirements for suppliers of inbound tourism products and related booking or agency services.
The circular informs affected persons of the changes introduced under the Eighth Amendment to the Goods and Services Tax Act, under which the supply of inbound tourism products, and agency or booking services relating to such products, are deemed to be supplies of tourism goods and services made in the Maldives and are therefore subject to GST with effect from 1 October 2026. The GST Act defines an inbound tourism product as accommodation, meals, transport, or any other tourist activity in the Maldives.
Accordingly, suppliers of inbound tourism products, and suppliers of related booking or agency services who do not have a fixed place of business in the Maldives, are required to register under the GST Act in the tourism sector.
The circular also provides information on the registration process and related obligations.
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