Africa Tax Desk

Africa indirect tax guide

insight featured image
Covering various countries for the 2022/2023 period.
Contents

In the past two years, we have seen events that have changed the way we work, and more importantly from an indirect tax point of view, the way we purchase and receive goods and services as consumers. As a result, Value Added Tax (VAT) and Goods and Services Tax (GST) is growing in complexity and application, as the traditional goods and services model is replaced with digital content; virtual consumption and seamless international trade flows.

We are seeing many changes relating to registration requirements, digital reporting requirements, the approach to audits and compliance by tax authorities and the approaches to taxing the digital economy. There are numerous challenges facing businesses, and below we have set out some of the key international indirect tax trends that we and our clients are seeing and facing. Indirect tax has become a genuine commercial conversation now. Whilst there appears to be a trend for corporate income tax rates being lowered, VAT, GST and sales tax rates are generally increasing.

What you will find in this guide:

  • Navigating the global VAT, GST and sales tax landscape
  • Digitisation of VAT compliance
  • The rise of e-commerce and digital services
  • Insights from various countries for the 2022/2023 period.