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Mauritius·

Mauritius Budget 2026–27: Comprehensive VAT Reform Package

The proposed reforms represent one of the most comprehensive packages of VAT amendments introduced in recent Mauritian budgets. They combine technical refinements to the treatment of financial services with a modernised framework for cross-border digital supplies, targeted reliefs for priority sectors including renewable energy, tourism and sport, and a number of administrative simplification measures intended to reduce compliance burdens while protecting the VAT base.

Egypt·

Egypt Approves 2026 VAT Amendments Covering Medical Devices, Transit Services and Refund Rules

Egypt’s House of Representatives has approved amendments to the Value Added Tax (VAT) Law (Law No. 67 of 2016), introducing changes affecting healthcare, transit trade, VAT refunds and the treatment of certain goods and services.

Tanzania·

Tanzania Passed 2026 Finance Bill: VAT Update

Parliament passed the 2026/27 Budget on 23 June 2026 (385–8 votes) and adopted the Finance Bill clause-by-clause in the same sitting, taking effect 1 July 2026.

Angola·

Angola Tightens Corporate Registration and Compliance Controls Through Accountant Oversight

Angola’s requirement that newly incorporated companies appoint a certified accountant before activating their Tax Identification Number (NIF) has moved from policy announcement to operational implementation, forming part of the General Tax Administration’s (AGT) broader effort to strengthen tax compliance and professional accountability.

Tanzania·

Tanzania's 2026/27 Budget Overhauls VAT Exemptions Across Multiple Sectors

Tanzania has unveiled a sweeping set of VAT changes as part of its 2026/27 budget, presented to parliament on 11 June 2026 by Finance Minister Ambassador Khamis Mussa Omar. The measures span new exemptions, exemption extensions, structural reforms to refunds and deferrals, and a handful of exemption withdrawals — with all VAT changes combined expected to reduce government revenue by a net 26.6 million shillings.

Tanzania·

Tanzania Plans VAT Exemption for Affordable Housing

Tanzania is moving to exempt affordable housing construction from VAT, with the relief applying to projects valued at no more than 50 million Tanzanian shillings.

Uganda·

Uganda's Parliament Approves VAT Threshold Increase, Extends Deferment to Iron Ore Inputs in FY2026/27 Budget

The VAT changes sit within a broader Domestic Revenue Mobilisation Strategy, with overall domestic revenue projected to rise from Shs 35.7 trillion in FY 2025/26 to Shs 45.6 trillion in FY 2026/27.

Ethiopia·

Ethiopia's Parliament Approves Revised Customs Proclamation, Granting Vehicle Seizure Powers and Redirecting Proceeds to Customs Capacity Building

The amended law was adopted during the House's 24th regular session on 9 June 2026, passed by majority vote with two abstentions, and is now in force as Proclamation No. 1425/2018.

Morocco·

Morocco Launches VAT Platform Targeting Netflix, Google, Meta, Airbnb, Uber and Other Foreign Digital Service Providers

Major international platforms operating in Morocco — including Netflix, Spotify, Google, Meta (Facebook, Instagram), Airbnb, and Uber — must now comply with these new tax obligations. The DGI's platform, called "Taxation on Digital Services," is accessible through the tax administration's SIMPL portal, allowing these companies to declare their Moroccan turnover and pay the corresponding VAT.

Ghana·

Ghana Rolls Out Sweeping VAT Reform; Automated Tax on Online Purchases Set for August 2026

Ghana's overhaul of its Value Added Tax regime, which took effect 1 January 2026 under the VAT Act, 2025 (Act 1151), is entering a new phase, with the Ghana Revenue Authority (GRA) preparing to extend automated VAT collection to online purchases and digital transactions from August 2026.

Kenya·

Manufacturers Warn Finance Bill 2026 VAT Changes Could Raise Phone and Electric Motorcycle Prices in Kenya

The Kenya Association of Manufacturers (KAM) has warned that proposed VAT changes in the Finance Bill 2026, currently before Parliament, could increase the cost of mobile phones, electric motorcycles, and other digital devices, according to a report by Dawan Africa.

Egypt·

Egypt's Tax Authority Proposes VAT Refund Period Reductions

The Egyptian Tax Authority (ETA) has announced that proposed amendments to the VAT law — currently under discussion in Egypt's House of Representatives.

Nigeria·

Nigeria's Large Taxpayers Face July 1 E-Invoicing Enforcement Deadline

The Nigeria Revenue Service (NRS) is set to begin enforcing its electronic invoicing mandate on 1 July 2026, with industry sources suggesting a significant proportion of affected businesses remain unprepared, according to a report published in The Nation on 12 June 2026.

Liberia·

Liberia to Introduce VAT from 2027 as Africa Pushes GST Rate Increases

Liberia announced VAT implementation starting 2027 alongside GST rate rise from 12% to 13% and permanent establishment definition revision, part of broader African tax developments.

Burkina Faso·

Burkina Faso Enacts Finance Law with VAT Withholding and Tax Procedure Reforms

Burkina Faso's Finance Law No. 021-2025/ALT introduces a 30% VAT withholding system for exporters and large enterprises, modifies corporate tax treatment of head office expenses, and strengthens tax audit powers effective January 1, 2026.

Morocco·

Morocco Requires VAT Registration for Nonresident Digital Service Providers from June 2026

Morocco will require nonresident providers of digital services to register for VAT when serving non-VAT customers, with new compliance obligations including quarterly returns and detailed transaction records.

Ghana·

Ghana Revenue Authority Issues E-VAT Downtime and Invoice Protocols

The Ghana Revenue Authority has established protocols for tax invoice issuance and system downtime under the country's electronic VAT regulations, requiring 24-hour notification for system outages and real-time recording of all taxable supplies.

Malawi·

Malawi Requires VAT Registration for Nonresident Digital Service Providers from April 2026

Malawi's VAT (Amendment) Act 2026 requires nonresident digital service providers to register for and collect VAT on B2C supplies effective April 15, 2026, covering streaming, cloud computing, and online advertising services.

Rwanda·

Rwanda Introduces Comprehensive VAT Rules for Digital Services and Online Goods

Rwanda has established detailed VAT compliance requirements for online suppliers, covering registration, invoicing, withholding procedures, and location rules for digital transactions.

Malawi·

Malawi Doubles VAT Threshold, Extends Digital Services Tax in 2026 Amendment

Malawi's Parliament has enacted VAT amendments introducing tax on digital services from non-resident suppliers and doubling the registration threshold to K50 million.

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