Update - Maldives Introduces New GST Requirements for Foreign Tourism Providers and Other Changes

The Maldives Inland Revenue Authority has announced the publication of the Eighth Amendment to the Goods and Services Tax Act in the Official Gazette on 31 August 2026. As previously reported, one of the main amendments shifts the GST framework for tourism from a source-based model to a destination principle, targeting foreign tour operators, online travel agencies, and offshore booking platforms that sell Maldivian travel services (inbound tourism products), even if they do not have a fixe…