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12.2. VAT on the Supply of Services by Non-Residents

The supply of services by a non-resident having a PE is subject to VAT in Madagascar.

All non-resident companies without a PE in Madagascar are required to appoint a VAT representative domiciled in Madagascar to represent the company in dealings with the tax authorities. Failing to appoint a representative results into the resident customer liable for payment of VAT by application of a reverse-charge mechanism.