If provided by a tourism sector activity, the rate is 16%; otherwise 8%.
All communication services except for postal services provided by a postal service provider registered with the relevant government authority or state institution.
Exempt “postal service” however does not include courier service.
Yes, GST will be charged from phone cards including “Reload” and “Raastas” as well.
Yes, GST will be charged from internet bills.
Yes, GST will be charged from internet services provided by a cybercafé, if they are registered to GST.
Yes, GST will be charged from services like “MyTones” and “Prayer Alert”.
Yes, GST will be charged from SMS packages.
Yes, GST will be charged from internet packages.
No, GST will not be charged on Zakat contributions.
Yes, GST applies as the service is considered to have been supplied in the Maldives.
No, GST does not apply as the service is considered as an export. Exported services are zero-rated.
The normal time of supply rule applies, i.e. the time of supply is the time when a tax invoice for a prepaid card or voucher is issued or when payment is made, whichever comes earlier.
Prices of phone cards must be displayed exclusive of GST, and a notice indicating that GST will be added on top of the displayed price must be prominently displayed
Prices of telecommunication services may be displayed exclusive of GST, and a notice indicating that GST will be added on top of the displayed price must be prominently displayed.
Yes, GST is charged on the commissions received by phone card distributors.
Yes, GST will be charged at the rate of 16% (Tourism sector GST rate).
Only Persons registered with MIRA for GST can charge GST.
When a customer requests for a top-up via Reload or Raastas, the amount charged from the customer must be entered into the vendor’s phone without any additions or deductions. The GST amount will be automatically deducted by the system, and the customer will get the credit worth of the remaining amount.
For example: If a customer pays MVR 10 for a top-up via Reload or Raastas, the vender should enter MVR 10 into the vendor’s phone. Customer will get MVR 9.26 as the credit while MVR 9.26 is deducted from the vendor’s credit.
Because the amount credited after a top-up via Reload or Raastas is the amount remaining after deducting the GST from the amount customer paid.
Under GST Regulation and Consumer Protection Law, if a customer asks for a receipt, the Reload or Raastas vendor must provide one to the customer. The amount deducted as GST should be shown on the receipt.
Divide the amount paid to the vendor by 1.08
For example: If a customer pays MVR 20 for a top via Reload, dividing 20 by 1.08 gives 18.52. This is the amount that would be credited to the customer’s phone.
GST is applicable to top-up services provided by all businesses registered for GST
The cost of "Reload" and "Raastas" will be the same in all businesses.