Key VAT and Customs Reforms in Namibia’s 2026/27 Budget: Sectoral Relief, E-Invoicing, SEZ Review

VAT Act amendments will target sector-specific relief, especially for agriculture and the creative industry, rather than broad exemptions.
Key reforms include modernizing the VAT Act, introducing e-invoicing, and establishing a Centralised E-Commerce Clearance Centre to improve compliance and streamline customs processes.
Excise duties on alcohol and tobacco will increase by 3.39% from February 2026, and the Special Economic Zones tax regime is under review for international alignment.
New rules will require disclosure of aggressive tax planning, and corporate restructuring provisions are being clarified for group relief.
Tax refund processing times are being reduced, the tax amnesty program is extended to October 2026, and fuel levy revenues are now dedicated to road infrastructure.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.