NL-Africa Tax Newsletter – September 2026

Dear business relation,

This edition of the NL-Africa Tax Desk newsletter includes, among other topics, tax updates related to the ENR sector from Ghana and Nigeria, as well as VAT compliance developments from across Africa.

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 
• Taxation of the digitalized economy 
• KPMG BEPS 2.0 (Pillar Two) tracker

Angola

• Angola Tax Administration clarifies 2% provisional self-assessment of industrial tax (in Portuguese) 

Botswana

• Botswana Unified Revenue Service has issued guidance on charging, reporting and remitting VAT on reverse-charged supplies

Cote d’Ivoire

• Temporary suspension of VAT on supplies used to manufacture fertilizers

Egypt

• New tax laws introduce VAT, income tax, dispute resolution, and stamp tax changes

Equatorial Guinea

• Proposal to reduce the employer social security contribution rate (cotización empresarial) 

Gambia

• Implementation of e-invoicing system for VAT and other taxes

Ghana

• Energy sector levies amended for fuel oil imports

Kenya

• Corporate sponsorship expenses not deductible, but tax authority’s allocation of expenses to exempt income disallowed (Tax Appeals Tribunal decision)

Liberia

• Liberia commits to start automatic exchange of information on financial accounts for tax purposes by 2028  
• Extension and revision of the suspension of applicable import duties on qualifying off-grid solar renewable energy products 

Mozambique

• Mozambique Tax Authority has announced the implementation of new procedures for requesting Tax Clearance Certificates 

Nigeria

• Guidelines on taxation of virtual assets
• Hong Kong and Nigeria: Income tax treaty signed
• Updates to deep offshore oil and gas projects tax incentives framework

South Africa

• Loan “raising fees” constituted deductible interest (Supreme Court of Appeal decision)

UN

• 2025 update to UN Model Tax Convention

Zambia

• Zambia Revenue Authority has announced a temporary suspension of customs duty on specified wheat imports 
• Zambia Revenue Authority has introduced an extended voluntary disclosure scheme