The Maldives Inland Revenue Authority (MIRA) has instructed domestic tourism operators to disclose details regarding foreign travel agencies and online booking platforms, following the introduction of statutory updates aimed at capturing offshore tourism sales.
According to Circular 220-TD/CIR/2026/02, issued on 31 August 2026 by Commissioner General of Taxation Fathimath Ameeza, resorts, guesthouses, and local travel agencies must submit comprehensive records of their international commercial partners. The revenue authority stated that operators must submit the requested information through MIRA’s digital portal before Sunday, 6 September 2026.
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MIRA’s directive cites the ratification of the Eighth Amendment to the Goods and Services Tax (GST) Act. Under the newly enacted legal provisions, the supply of inbound Maldivian tourism products and associated booking services are formally classified as services supplied within the Maldives.
As detailed in the circular, this statutory definition requires non-resident suppliers—including foreign tour operators, online travel agencies (OTAs), accommodation wholesalers, and bed banks operating without a permanent place of business in the country—to register for GST with MIRA. Revenue officials indicated in the notice that data collected from local operators under Section 59-1 of the GST Act will be used to ensure that non-resident intermediaries meet these registration requirements.
Under the instructions issued by MIRA, domestic taxpayers are required to complete a standardized submission detailing overseas partners’ legal names, corporate registration numbers, countries of incorporation, and primary contact records.
