Malawi E-Invoicing

Key compliance facts

About Malawi E-Invoicing

Malawi is transitioning from Electronic Fiscal Devices (EFDs) to a national Electronic Invoicing System (EIS) operated by the Malawi Revenue Authority (MRA). The reform was announced by Finance Minister Chithyola Banda in the 2024/25 Budget (23 February 2024) with the aim of more effective VAT collection and reduced compliance costs. Through a public notice issued 30 January 2026, the MRA extended the EIS pilot phase from 1 February 2026 to 30 April 2026 — with effect from 30 April 2026, Electronic Fiscal Devices will no longer be accepted. The Taxation (Amendment) Act 2025 and VAT (Amendment) Act 2025 (assented 20 December 2025, effective 31 December 2025) introduce complementary reforms: a Minimum Alternate Tax of 0.5% on turnover for loss-making companies exceeding MWK 5 billion turnover operating > 3 years; reduced supernormal profit tax threshold (MWK 10B → 5B at 40%); removal of capital gains incentives; and a 0.05% money-transfer levy on electronic transactions > MWK 100,000.

Implementation Phases

1. ✓

   Budget announcement

   Feb 23, 2024

   Finance Minister announces transition from EFDs to EIS.

2. ◉

   EIS pilot phase

   Through Apr 30, 2026

   MRA extended pilot from 1 Feb 2026 to 30 Apr 2026.

3. ○

   EFDs decommissioned

   Apr 30, 2026

   Electronic Fiscal Devices no longer accepted.

Key Compliance Facts

• Operating authority: Malawi Revenue Authority (MRA)
• EIS replaces older Electronic Fiscal Devices (EFDs)
• Pilot phase extended to 30 April 2026
• Complementary 2025 Tax Amendment Acts effective 31 Dec 2025
• 0.05% money-transfer levy on electronic transactions > MWK 100,000
• SADC member

Frequently Asked Questions

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