Country pack
communityMadagascar
Ekwo is free, open source accounting software. Its Madagascar pack carries the chart of accounts (Plan de comptes de référence de Madagascar, 119 accounts), 3 tax rates in MGA, the periodic return (Déclaration mensuelle de la taxe sur la valeur ajoutée, 18 boxes), and the financial statements (Bilan, Compte de résultat (par nature)). Last checked on 2026-10-22 against 3 texts of law and official sources.
- Country code
MG- Currency
MGA- Pack version
0.2.0- Last checked
- 2026-10-22
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 119 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 10 taxes at rates of 0, 5, 20
domestic,exempt,export,foreign_services_received,import - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
MG-TVA-MENSUELLE— 18 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 15 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
Aucune obligation de facture électronique structurée n'a été trouvée dans le Code des impôts lu ; les déclarations se déposent en ligne sur le portail de la Direction générale des impôts. Si la Direction publie un profil, c'est ici qu'il se déclare.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
4455 - receivable
4459
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
MG-PCG-BILAN— 26 linesMG-PCG-RESULTAT— 19 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer3 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-22
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23fr
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
MG-TVA-MENSUELLEdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 4455. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
3 sources — the law this pack was read against
- Code des impôts de Madagascar suivant la loi de finances 2024, Livre I, Partie II, Titre VI (taxe sur la valeur ajoutée) — art. 06.01.01 à 06.01.04 (institution, champ, seuil de 400 000 000 Ar), 06.01.06 (opérations exonérées), 06.01.09 et 06.01.09 bis (lieu de l'opération, prestations d'un non-établi), 06.01.12 (taux de 20 %, 5 % pour le gaz butane, 0 % à l'exportation), 06.01.14 et 06.01.16 (régime du réel, déclaration mensuelle au plus tard le 15 du mois suivant), 06.01.17 et 06.01.18 (déductions et exclusions), 06.01.23 et 06.01.24 (crédit de taxe, remboursement). Les lois de finances 2025 et 2026 n'ont pas pu être lues
Direction générale des impôts de Madagascar (texte consolidé, copie hébergée par le programme pS-Eau ; le site de la Direction ne sert pas le texte à un lecteur automatique) · law · read 2026-10-22
- Plan comptable général 2005 de Madagascar, décret n° 2004-272 du 18 février 2004 — annexe 1, modèles d'états financiers : bilan (actif et capitaux propres et passifs) et compte de résultat par nature. Le plan de comptes détaillé (numéros) n'a pas pu être lu
Conseil supérieur de la comptabilité de Madagascar (copie lue sur SlideShare ; l'adresse officielle csc.mg ne répondait pas) · regulation · read 2026-10-22
- Direction générale des impôts de Madagascar — le portail des contribuables, où se déposent les déclarations en ligne et où sont publiés les textes
Direction générale des impôts de Madagascar · portal · read 2026-10-22
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