Dear Vitus
We are pleased to share the second edition of our VAT in Africa: Digital Services 2026 publication, a special edition of our annual VAT guide in Africa. The publication examines the rapidly evolving indirect tax landscape for electronically supplied services (ESS) across the continent and provides practical insights for businesses operating in an increasingly digital economy.
Africa's digital transformation continues to accelerate, driving significant changes in how tax authorities approach the taxation of digital services. In response, an increasing number of jurisdictions are introducing or refining VAT and GST rules applicable to non-resident suppliers. This year's publication highlights a notable shift in the regulatory landscape, with 31 African countries now having implemented measures to tax digital services supplied by non-resident providers, compared to 21 countries covered in our first edition.
The publication provides a practical overview of the ESS rules in a select number of jurisdictions, covering key considerations such as transaction scope, registration requirements, invoicing obligations, and compliance frameworks. It also explores recent developments, emerging trends, and jurisdictions to watch as governments continue to adapt their tax systems to the realities of a growing digital economy.
For organisations supplying digital services across multiple African markets, understanding these developments is becoming increasingly important to managing compliance obligations, mitigating risk, and supporting growth opportunities.
We encourage you to read the full publication and trust that you will find it a valuable resource as you navigate this dynamic and fast-changing environment.
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