VAT in Africa

Digital Services

This report is a special edition of our annual VAT Guide in Africa, focusing on new rules and measures that have been introduced to tax the digital economy unilaterally by countries in Africa.

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Overview

The digital economy has transformed the way that businesses operate and consumers interact, in Africa and globally. As more and more transactions and activities are conducted online through digital platforms, the traditional concepts and rules of taxation based on physical presence, source and destination may no longer be adequate or effective to capture the value created by the digital economy. These new digital business opportunities have created taxation challenges for both businesses and revenue authorities.

Our 2024 VAT Guide in Africa, the first and a special edition of our annual VAT Guide in Africa, draws attention to tax developments affecting the digital economy, focusing on new rules and measures that have been introduced to tax the digital economy unilaterally by countries in Africa especially for electronically supplied services across borders.

This publication is based on the information available as of 15 March 2024, and is subject to change as new developments and information emerges. Please consult your regular PwC tax advisor or any of the other experts profiled in this publication for more information.

VAT ESS Summary