Africa — VAT News

Latest VAT legislation, rulings and regulatory updates for Africa.

LiberiaMay 11, 2026

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 FasoMay 11, 2026

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.

CongoMay 11, 2026

Republic of Congo Cuts VAT and Customs Duties on Essential Goods Through December 2026

Congo's Finance Minister issued a circular reclassifying intermediate and consumer goods as essential items, providing 5% customs duty and VAT exemption or 5% VAT rate to mitigate rising living costs.

MoroccoMay 11, 2026

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.

RwandaMay 11, 2026

Rwanda Mandates VAT on Digital Services with Registration and Withholding Rules

Rwanda introduces comprehensive VAT framework for digital services, requiring foreign suppliers to register or appoint local representatives, with financial institutions handling withholding for non-registered suppliers.

GhanaMay 10, 2026

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.

MalawiMay 9, 2026

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.

NamibiaFeb 26, 2026

Namibia Minister of Finance Announces 2026/2027 Budget with Corporate Tax, VAT, and Excise Duty Reforms

Minister outlined tax policy reforms for 2026/2027 covering corporate tax, VAT, excise duties, and a tax amnesty programme, as part of medium-term fiscal framework measures.

NamibiaJan 6, 2026

Namibia Proposes Corporate Tax Cut, Introduces SME Rate in Mid-Year Budget Review

Namibia's 2025/26 mid-year budget review includes reducing corporate tax to 28% for non-mining companies and introducing a 20% rate for SMEs and special economic zones.

MozambiqueDec 30, 2025

Mozambique Enacts Tax Reforms Targeting Digital Economy from January 2026

Mozambique has implemented wide-ranging tax legislation covering VAT, corporate income tax, personal income tax, excise duties and customs, with particular focus on digital transactions and services.