Non-resident doing business in Zanzibar to register for VAT through a representative

• Requirement for non-resident doing business in Zanzibar without physical presence to register for Value Added Tax (VAT) in Zanzibar through a representative
• The Commissioner General of the Tanzania Revenue Authority (TRA) to collect VAT on electronic services supplied by non-residents to 
  customers in Zanzibar
• VAT rate on insurance and digital services increased from 15% to 18%

Source PwC

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