The Finance Bill 2026/27 will cut the input VAT for agricultural exporters from 16% to 8%, remove excise duty on packaging materials such as kraft paper, and scrap export promotion levies. It also allows faster offsetting of VAT refunds, offers special tax treatment for long‑standing 100% exporters, and rationalises regulatory levies to ease logistics costs. The bill is scheduled to be tabled in Parliament in March 2026.
The input VAT for agricultural exporters will be reduced from 16% to 8%.
The bill is scheduled to be tabled in Parliament in March 2026.
The bill removes excise duty on packaging materials such as kraft paper, scrapes export promotion levies, and allows faster offsetting of VAT refunds against future tax liabilities.
It offers special tax treatment enabling them to operate similarly to EPZs and SEZs.
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Fonoa · 2 days ago
Zimbabwe’s tax authority has clarified that non‑resident digital service providers must remain VAT‑registered if their annual turnover from services consumed in Zimbabwe exceeds USD 25,000, even after the introduction of Digital Services Withholding Tax (DSWT). The DSWT withholding amount is credited against the supplier’s VAT liability, but all compliance obligations, including fiscalisation, continue to apply. The fiscalisation mandate has been live for all VAT‑registered taxpayers since June 2025.
Milling Middle East & Africa Magazine · 6 days ago
Côte d’Ivoire has introduced a 9% value‑added tax on animal feed, production inputs and related packaging, effective 17 January 2026. The measure replaces a previous exemption that applied until the end of 2025 and is part of the 2026 Finance Law tax reform. The reduced rate, chosen over the standard 18%, aims to limit the impact on the livestock sector while still bringing these goods into the VAT framework.
LinkedIn Article by Willem O. · 6 days ago
The South African Tax Court ruled that government funding is taxable when it is paid in exchange for identifiable services, regardless of the label ‘grant’. The decision focuses on commercial reality—formal agreements, deliverables, invoicing and performance oversight—rather than organisational form or public‑benefit objectives. Accounting classifications do not override VAT characterisation, underscoring the need for careful governance and early tax input.
Lucapacioli · 8 days ago
Tunisia will require all service sector companies to submit electronic invoices via the El Fatoora platform from 1 January 2026, under Article 53 of the 2026 Finance Law. The mandate mandates TEIF XML format, qualified electronic signatures, and imposes penalties for non‑compliance. Service providers must act immediately to meet technical, procedural, and financial obligations.
Fintua · 9 days ago
From 1 January 2026, Mauritius will impose VAT on digital and electronic services supplied by non-resident providers. Foreign suppliers must register for VAT regardless of turnover, and those exceeding MUR 3 million must appoint a tax representative. The new rules also eliminate the reverse charge for VAT‑registered foreign suppliers, requiring them to charge VAT on supplies to Mauritian businesses.
NALTF · 9 days ago
On 16 January 2026, the Nigeria Revenue Service clarified that VAT on banking services has always applied to fees, commissions and service charges, not to the money transferred. The NRS confirmed that the Nigeria Tax Act does not impose new tax obligations on bank customers and urged stakeholders to rely on official channels for accurate information.
