NL-Africa Tax Newsletter – July & August 2026

Dear business relation,

This NL-Africa Tax Desk newsletter includes - among other updates - the latest on e-invoicing & digital reporting obligations across Africa, as well as related VAT updates.

If you would like to know more about the other matters addressed in this newsletter or have any feedback, you are welcome to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Desk and the services we offer or to download our factsheet.

Best regards,
NL-Africa Tax Desk team
Meijburg & Co

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Africa 

• KPMG e-invoicing developments timeline 
• KPMG BEPS 2.0 (Pillar Two) tracker
• OECD Global Forum and ATAF publish 2026 report on tax transparency in Africa 
• OECD: Global Forum publishes new EOIR peer review reports
• WATAF calls for stronger regional action on tobacco taxation 

Angola

• Draft legislation providing additional tax incentives and granting mining rights for certain concession areas

Benin

• New VAT rules and withholding obligation for digital platforms

Botswana

• Legislation including increased corporate tax rate, DMTT, and VAT on remote digital services enacted
• Unified Revenue Service has announced the re-enactment and amendment of the Income Tax Act, VAT Act, Customs Act and the newly enacted Tax Administration Act 
• Unified Revenue Service has issued updated PAYE Tax Tables and Guidance Notes 

Burkina Faso

• Suspension of CbC reporting obligations for certain entities

Congo (Rep.)

• Congo's draft Amending Finance Law for 2026 seeks to reduce tax exemptions, digitalize tax processes and optimize revenue from natural resources (in French) 
• Congo introduces mandatory certified e-invoicing (in French) 

Djibouti

• Collection and compliance rules for outbound transfer tax

Equatorial Guinea

• Decree approved with codification of the tax identification number applicable to natural persons, legal persons and entities without legal personality 

Gambia

• Revenue Authority has issued a public notice announcing the E-Invoicing System Regulation 

Ghana

• Mid-year budget review outlines customs, excise, and VAT measures

Kenya

• Legislation exempting internal reorganizations from capital gains tax and expanding eligible special economic zones signed into law
• Tax measures in Finance Act, 2026 include CbC reporting changes

Madagascar

• Amending Finance Law 2026, which suspends the recently introduced motor vehicle tax and repeals the 20% VAT on interest charged by banks and financial institutions, enacted (in French) 

Mauritania

• VAT compliance obligations for nonresident digital service vendors

Mauritius

• Entitlement to 80% partial exemption on interest income (Privy Council judgment)
• Extension of deadline for submission of DMTT return
• Finance Act 2026 introduces changes to income tax and VAT, including amendments to Pillar Two rules and rules for suppliers of digital services
• Proposed tax measures in budget 2026-2027

Nigeria

• Nigeria Revenue Service has issued guidelines on the taxation of virtual assets 
• Nigeria Revenue Service has issued guidelines on tax refund(s) 
• Nigeria Investment Promotion Commission has issued the application guidelines for the Economic Development Tax Incentive 
• Presumptive tax regulations for taxpayers with unreliable income records

Sierra Leone

• 2026 Supplementary Government Budget and Statement of Economic and Financial Policies presented with additional tax administration measures to be implemented during the second half of 2026 

South Africa

• South African Revenue Service has published a guide on the implementation of advance pricing agreements 
• Public comments invited on draft Taxation Laws Amendment Bill 2026 proposals 
• Public consultation on e-invoicing and digital reporting

Tanzania

• Income tax and VAT changes for nonresident providers of digital services
• Regulations clarifying excise duty regime for nonresident providers of digital services

Zambia

• Government extends fuel tax relief 

Zanzibar

• Nonresident digital services providers to register for VAT