If the isReliefSupply field in the invoiceHeader of the request is set to true, it means the transaction qualifies for VAT relief under Malawi’s regulations. In such cases:
The taxpayer is eligible to exclude VAT for certain goods or services based on the relief rules.
The terminal must correctly calculate the taxable amount and ensure VAT is excluded where applicable.
Relief supply transactions require the VAT 5 certificate details to be validated using the Validate VAT 5 Certificate endpoint.
Additionally, if a buyerTIN is provided, it indicates a business-to-business (B2B) transaction. On the taxpayer portal, the taxpayer can choose to protect their TIN:
If the TIN is protected, business-to-business transactions will require a valid purchase authorization code, which the buyer can generate via the MRA taxpayers portal before the transaction is processed.
If the TIN is not protected, no authorization code is required for B2B transactions.
