PwC publication launch! VAT in Africa: Digital Services ~ DR. VITUS BLOG

VAT in Africa: Digital Services

VAT in Africa Guide

Dear Vitus

We are pleased to share our first edition of the VAT in Africa: Digital Services.

This publication is a special edition of our annual VAT in Africa Guide, and focuses on rules and measures that have been introduced to tax the digital economy by countries in Africa, especially for electronically supplied services across borders.

Africa's digital transformation continues to reshape economies and societies. Soaring rates of mobile phone penetration and the rapid adoption of mobile technologies, rising levels of internet access and the innovative spirit of Africa's entrepreneurs, have all contributed to this ongoing transformation. As a result, tax authorities from several African countries have taken notice of this growing digital economy, and are introducing or amending their Value Added Tax (VAT) / Goods and Sales Tax (GST) and other indirect tax laws and regulations to tax the digital economy by expanding the scope of taxation to cover electronic services supplied by non-resident providers to local consumers.

Our report covers what non-resident suppliers of Electronically Supplied Services (ESS) need to be aware of - the basic scope of the rules and regulations of 21 countries in Africa, as well as practical and administrative insights.

This publication is based on the information available as of 15 March 2024, and is subject to change as new developments and information emerges. We hope that you find the information herein useful and as a practical reference that it will stimulate further dialogue and cooperation amongst the stakeholders involved in the taxation of the digital economy in Africa.

Download the publication here

Please consult your regular PwC tax advisor or any of the other experts profiled in this publication for more information.