Overview of VAT in Africa

Value Added Tax (VAT) has become the major consumption tax in Africa. In principle, the general application of VAT should facilitate and simplify the indirect tax implications of foreign investment and cross-border trade in Africa. However, Africa does not have a single uniform VAT system.

This Guide provides details on the basic principles regarding VAT rates, registration with the relevant Authorities, output tax, exemptions (where no VAT is charged and no input tax is allowed), zero-rating (where VAT is charged at 0% and input tax is allowed), input tax, imports and exports, VAT accounting and record-keeping issues, as well as brief details on other indirect taxes. Unless stated otherwise, the information in the Guide is based on the law in force as at 31 March 2007.

As this Guide is intended to provide an overview of the application of VAT in Africa, it does not contain a comprehensive summary of all VAT principles applying in each country. Specific advice on any VAT or indirect tax-related issues can be obtained from our VAT specialists in the different countries. Their contact details are provided at the end of each country chapter.
To address the need for similar information on VAT issues in the western African region and some other countries not included in the previous Guide,this new Guide, ‘Overview of VAT in Africa’, has been prepared by our Indirect Tax network’s VAT specialists in:

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