MIRA opens registrations as organizations express concern over taxing foreign travel agents

The Maldives Inland Revenue Authority (MIRA), on Monday, has opened registration for foreign tour operators following amendments to the GST Act that require offshore booking platforms and overseas tour operators to comply with the country’s tax regulations, despite continued concerns raised by industry stakeholders.

MIRA stated that under the amended GST Act, entities providing inbound tourism services are now required to register with the authority. Applicants must include a copy of their business license when submitting the online registration form. MIRA also specified that a certified English translation must accompany documents issued in languages other than English.

Individuals seeking registration must submit a copy of their passport, while corporate entities must provide copies of their articles of association or equivalent founding documents.

???? Overseas Suppliers: GST Registration is Now Open
If you supply inbound tourism products or provide agency or booking services related to those products, you are required to register for GST in the Maldives.
Register online today: ???? https://t.co/Rlh21FDeK2 pic.twitter.com/KrSlWSNXTW

— Maldives Inland Revenue Authority (@MIRAmaldives) September 21, 2026

The Maldives Association of Travel Agents and Tour Operators (MATATO), along with several European associations representing tour operators and travel agents, had previously called on the Maldivian government and MIRA to postpone the implementation of the tax amendments.

In a formal statement, MATATO said the government had not adequately consulted travel industry stakeholders before introducing the changes. The association also argued that requiring all foreign agents without a permanent establishment in the Maldives to register would present significant practical challenges. MATATO stressed that local agents cannot be held responsible for monitoring or educating thousands of international partners on compliance with Maldivian tax requirements.

MATATO further warned that the measures could lead foreign agents to scale back promotional activities for the Maldives and redirect business toward competing destinations, potentially affecting local small and medium-sized enterprises (SMEs).

Representing the Italian tour operator sector, Pier Ezhaya, President of Astoi Confindustria Viaggi, sent a letter to President Dr. Mohamed Muizzu and Tourism Minister Mohamed Ameen. He highlighted Italy as a key market for the Maldives, contributing more than 200,000 tourists annually. The letter called on the government to consider repealing or amending provisions extending the GST system to non-residents and to delay implementation until a comprehensive compliance framework is established.

Meanwhile, the French associations Les Entreprises du Voyage (EDV) and the Syndicat des Entreprises du Tour Operating (SETO) jointly wrote to Commissioner General of Taxation Fathimath Ameeza, requesting that implementation be postponed until 2027 to allow sufficient time for consultation and preparation within the travel industry.