- BURS has re-enacted and amended the Income Tax Act, VAT Act, Customs Act, and new Tax Administration Act, effective 1 July 2026.
- Key VAT changes include requiring non-resident remote service suppliers to register, charge, and remit VAT.
- Registered taxpayers must now account for reverse-charge VAT on imported services.
- The input VAT claim period has been extended from 4 months to 12 months, and excess input tax credits must be carried forward for 4 months before refund eligibility.
- Taxpayers must register under the new VAT rules by 31 July 2026, and existing VAT-registered taxpayers must start charging VAT under the new law from 1 August 2026.
Source: ensafrica.com
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.
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