Overview
Africa's digital economy is growing rapidly, prompting tax authorities across the continent to expand and refine VAT and GST rules for electronically supplied services (ESS). The second edition of our publication explores the latest developments across Africa, highlighting key regulatory changes, compliance considerations, and emerging trends shaping the taxation of digital services.
The publication provides a practical overview of ESS rules in countries where PwC has a presence, including insights into registration requirements, transaction scope, invoicing obligations, and other compliance considerations for businesses operating across multiple African markets.
Based on information available as of 15 August 2026, this publication serves as a valuable resource for organisations navigating Africa's evolving digital tax landscape.
Country-specific ESS frameworks
Explore country-specific ESS frameworks and access local insights, helping you understand how digital services are taxed across different African jurisdiction.
Related Content
Follow us
Contact us
Danae Von Berg
Senior Manager | Indirect Tax Services, PwC South Africa
Tel: 27 (0) 21 529 2116
