How to register for GST with MIRA: who must register and the steps

If you run a business in the Maldives, sooner or later you will need to think about GST registration. For some businesses it is compulsory from the very first sale; for others it only becomes necessary once they grow. Registering late can lead to penalties and to paying tax you never collected from customers. This guide explains who must register, how the threshold works, and what to do after registration.

Who must register for GST?

MIRA's rules set out several situations in which registration is compulsory.

1. Turnover above MVR 1 million

You must register if the total value of your taxable supplies (including zero-rated supplies):

• was more than MVR 1 million in the last 12 months; or
• is expected to be more than MVR 1 million in the next 12 months.

The test looks backwards and forwards. A new business that expects to exceed the threshold, for example because it has signed a large contract, should register at the start rather than waiting for a year of sales.

2. Importers

Anyone who imports goods into the Maldives for business must register for GST within 30 days of the import date, whatever their turnover. This rule does not apply to people importing goods only for their own personal use, or to government authorities.

3. Tourism businesses

Anyone supplying tourism goods and services must register regardless of turnover. This covers resorts, hotels, guesthouses, tourist vessels, dive centres, excursion operators and similar businesses. Their supplies are taxed at the tourism rate (17% from 1 July 2025).

There is an important detail for businesses with both kinds of activity. MIRA's regulation states that the MVR 1 million threshold does not apply to a person who carries on a tourism-sector activity alongside a general-sector activity: they must register all their taxable activities in the relevant sector, whatever their annual supplies. Tourism turnover is also left out when calculating the general threshold. If you have mixed activities, read MIRA's guidance carefully or ask for advice.

Voluntary registration

If none of the compulsory conditions applies, you can still ask MIRA for voluntary registration. Reasons a small business might choose to register:

• Its customers are mostly GST-registered businesses that can claim back the GST, so charging GST does not make the business more expensive for them.
• It buys many taxed supplies and wants to claim back the input tax.
• Larger clients prefer suppliers who can issue tax invoices.

Registering voluntarily brings the same obligations as compulsory registration, including filing returns, so make sure you are ready for the paperwork.

Before you register

Have the following ready:

• your business registration details from the Business Portal (company, partnership or sole proprietorship);
• your taxpayer identification number (TIN), if you already have one from MIRA;
• details of the business owners or directors;
• a description of your taxable activities and where they are carried out;
• your expected or actual annual turnover; and
• bank account details for the business.

How to register

GST registration is handled by MIRA. In outline:

1. Log in to MIRAconnect, MIRA's online taxpayer portal, using the login details MIRA sent to your registered email, or contact MIRA if you do not yet have access.
2. Complete the GST registration application, choosing the correct sector (general or tourism) for each taxable activity.
3. Submit supporting documents if requested, such as business registration certificates and permits.
4. Receive confirmation of your registration, the date it takes effect, and your filing period (monthly or quarterly).

MIRA's systems are updated from time to time, so follow the current instructions on MIRA's website, which also publishes registration guides and contact details for its taxpayer service.

Deadlines

• Turnover threshold: MIRA's guidance says a person who meets the MVR 1 million threshold must submit the registration form before the end of the following month.
• Importers: within 30 days of the import date.
• Tourism businesses: before starting to make tourism supplies.

Late registration does not let you off the tax. You can be liable for GST on sales made after the date you should have registered, even if you did not charge it to customers, plus penalties.

After registration: your obligations

Charge GST and issue tax invoices

From your registration date, add GST at the correct rate to your taxable sales (8% general, 17% tourism) and issue tax invoices showing your TIN, the GST amount and the other details MIRA requires.

Keep records

Keep records of all sales and purchases, tax invoices received and issued, import documents and bank statements. MIRA can audit your returns, and good records make claiming input tax straightforward.

File returns and pay on time

• Businesses with annual turnover above MVR 1 million file monthly.
• Businesses below MVR 1 million can file quarterly.
• Returns and payments are due on or before the 28th of the month after the end of each tax period.

File a return even for a period with no sales. Missing returns attract fines.

Claim input tax

You can generally deduct the GST you paid on business purchases from the GST you collected, provided you hold valid tax invoices. Some purchases are not deductible; check MIRA's rules.

Common mistakes

• Waiting for a full year of sales when you already expect to cross MVR 1 million.
• Not realising importers must register, even small ones.
• Tourism businesses assuming the threshold applies to them. It does not.
• Charging the wrong rate on mixed tourism and general activities.
• Missing nil returns in quiet periods.
• Losing purchase invoices, which makes input tax claims impossible.

GST on imports

When goods are imported into the Maldives, GST is generally charged at the border as part of the customs clearance, alongside any import duty. For a registered business, the GST paid on imports can usually be claimed as input tax in its GST return, provided it keeps the customs documents. This is one reason importers are required to register: it keeps the GST chain intact from the border to the final customer.

Changes and cancelling registration

Tell MIRA if your business details change, such as a new address, new activities, a change of ownership, or starting tourism supplies alongside general ones. If your business stops making taxable supplies, or your turnover falls and you are no longer required to be registered, you can apply to cancel your registration. You will usually need to file a final return and keep your records for the period required by law. Do not simply stop filing: until your registration is cancelled, MIRA will expect returns.

Choosing monthly or quarterly filing

Filing frequency follows your turnover: above MVR 1 million, you file monthly; below it, quarterly. Even quarterly filers benefit from doing their bookkeeping every month, because it spreads the work and catches mistakes early. Set a reminder a week before the 28th of each filing month so that the return and payment are never late.

A worked example

Hassan runs a small hardware shop in Malé. In his first year, sales were MVR 750,000. In April of his second year he wins a contract to supply a construction project, and expects sales of MVR 1.3 million over the next 12 months. Because his expected taxable supplies for the next 12 months exceed MVR 1 million, he should register for GST at the 8% general rate, by the end of the following month, without waiting until the sales actually happen. If he also starts importing tools directly from overseas, he must register within 30 days of the first import anyway.

Getting help

MIRA publishes guides, frequently asked questions and contact details for taxpayer assistance. For businesses with mixed activities, imports or large contracts, a Maldivian accountant can help you register correctly and set up invoicing so that GST is charged right from the start.