Compendium · Africa · Madagascar
Madagascar: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Services used, consumed or exploited in Madagascar are subject to 20% VAT; non-residents must appoint a local fiscal representative or the customer reverse-charges
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Madagascar’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
No separate non-resident digital registration threshold found; domestic Ar 200m threshold does not exempt non-residents (secondary) - Window
- No threshold window (from the first sale)
- Standard rate
- 20.0%
Standard Madagascar VAT of 20% applies to in-scope services - Who must register
- —
- Evidence of location
- Indicative only (unverified). Place of taxation turns on use, consumption or exploitation in Madagascar; no published OECD-style proxy list was found — OECD default applies for evidence
- Invoicing
- Indicative only (unverified). Invoice duties flow through the fiscal representative under general CGI rules; exact B2C particulars unverified
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- PwC Madagascar other taxes
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Non-resident suppliers appoint a Madagascar-domiciled fiscal representative; otherwise the Malagasy customer self-accounts
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Place of taxation turns on use, consumption or exploitation in Madagascar; no published OECD-style proxy list was found — OECD default applies for evidence (indicative, unverified) |
| Digital regime | Services used, consumed or exploited in Madagascar are subject to 20% VAT; non-residents must appoint a local fiscal representative or the customer reverse-charges (secondary) |
| Rate | Standard Madagascar VAT of 20% applies to in-scope services (secondary) |
| Foreign registration threshold | No separate non-resident digital registration threshold found; domestic Ar 200m threshold does not exempt non-residents (secondary) (secondary) |
| Simplified regime | Non-resident suppliers appoint a Madagascar-domiciled fiscal representative; otherwise the Malagasy customer self-accounts (secondary) |
| Collect and remit | No marketplace collect-and-remit rule verified this pass (indicative, unverified) |
| B2C invoice | Invoice duties flow through the fiscal representative under general CGI rules; exact B2C particulars unverified (indicative, unverified) |
| Local payment methods | Mobile money exists commercially but is not written into a published digital evidence rule (indicative, unverified) |
| IP, VPN, or datacenter | No written IP/VPN rule found; OECD default (indicative, unverified) |
| Private seller selling to a business | Local VAT registration commonly cited at Ar 200 million; confirm CGI (secondary) |
| Bookkeeping retention | Confirm DGI retention (indicative, unverified) |
| AML triggers | No AML trigger found (indicative, unverified) |
Official sources
PwC Madagascar other taxes
FR Madagascar TVA guide
VATcalc Madagascar
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice