ATAF presented African viewpoints on VAT treatment of crypto assets and internationally traded services at the OECD Global Forum on VAT in Paris. The presentations highlighted practical, implementable approaches, clear VAT models for token exchange, and the development of a regional toolkit for non‑resident suppliers. The event underscored the importance of regional coordination and stakeholder engagement to align African realities with global VAT policy.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
1StopVAT · 9 days ago
Botswana has introduced new VAT rules for non‑resident digital service providers, requiring registration from 1 June 2026 if supplies exceed BWP 500,000, charging 14 % VAT on B2C services from 1 October 2026, and applying a reverse‑charge regime for B2B services from 1 August 2026. The Value Added Tax (Amendment) Act, 2025, and accompanying regulations provide a simplified reporting framework for these providers.
VATCalc · about 1 month ago
Botswana will enforce VAT collection on non‑resident digital services from 1 June 2026. The 14 % rate applies to B2C supplies, while B2B services are subject to reverse charge. Non‑resident providers must register if turnover exceeds BWP 500,000 and appoint a local agent, filing quarterly returns.
BusinessDay · about 2 hours ago
Nigeria's NRS and DigiTax are expanding e-invoicing support for businesses, with large taxpayers already onboarded and medium-size firms set to join later this year. The framework requires invoices to be transmitted via the Merchant Buyer Solution platform, where each transaction receives an Invoice Reference Number.
Eswatini Positive News · 1 day ago
Eswatini has begun rolling out its new electronic invoicing system, with wholesale and retail businesses first to adopt. The Value Added Tax Act (Amendment of Third Schedule) Notice No. 270 of 2026, gazetted on 3 July 2026, provides the legal basis. Implementation will proceed in phases, starting with these sectors.
Morocco World News · 3 days ago
Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.
1stopVAT · 4 days ago
South Africa's VAT framework for electronic services now has a new registration threshold for non-resident providers, effective from 1 April 2026. The threshold rises to ZAR 2.3 million on a 12-month basis, with a voluntary threshold of ZAR 120 000, and non-resident providers must register by the end of any month where supplies exceed the threshold.
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
ATAF presented on the VAT treatment of crypto assets in Africa and on the VAT treatment of internationally traded services.
The presentation emphasized the need for clear VAT models for token exchange, practical classification guidance, strengthened valuation and evidentiary requirements, and a focus on taxable services and fees.
ATAF is collaborating with the OECD and the World Bank Group to develop a regional toolkit to help African jurisdictions design and operationalise compliance regimes for non‑resident suppliers.
Primary source
Read the full article at ATAFThis summary was published on VATfaqs.com on 4 February 2026. It relates to VAT developments in Botswana. The original source is ATAF.
