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

The supply of services in Mali by a non-resident is subject to VAT.

When a non-resident has an establishment in Mali, the establishment must register for and pay VAT when the registration threshold is met.

When a non-resident has no establishment in Mali they must register for VAT and appoint a tax representative that is responsible for the payment of VAT and other obligations. If a tax representative has not been appointed, a reverse charge will apply, whereby the purchaser of the services must account for the VAT.