Guinea has introduced a digital services tax of 3% for foreign digital service providers, effective from 21 May 2026, with a 12-month transitional rate. After the transitional period, rates will vary between 1.5% and 7% depending on the type of service, and non-resident providers must appoint a local tax agent within 90 days.
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BusinessDay · about 15 hours ago
Nigeria's NRS and DigiTax are expanding e-invoicing support for businesses, with large taxpayers already onboarded and medium-size firms set to join later this year. The framework requires invoices to be transmitted via the Merchant Buyer Solution platform, where each transaction receives an Invoice Reference Number.
Eswatini Positive News · 1 day ago
Eswatini has begun rolling out its new electronic invoicing system, with wholesale and retail businesses first to adopt. The Value Added Tax Act (Amendment of Third Schedule) Notice No. 270 of 2026, gazetted on 3 July 2026, provides the legal basis. Implementation will proceed in phases, starting with these sectors.
Morocco World News · 3 days ago
Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.
1stopVAT · 5 days ago
South Africa's VAT framework for electronic services now has a new registration threshold for non-resident providers, effective from 1 April 2026. The threshold rises to ZAR 2.3 million on a 12-month basis, with a voluntary threshold of ZAR 120 000, and non-resident providers must register by the end of any month where supplies exceed the threshold.
North Africa Post · 9 days ago
Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.
1StopVAT · 10 days ago
Botswana has introduced new VAT rules for non‑resident digital service providers, requiring registration from 1 June 2026 if supplies exceed BWP 500,000, charging 14 % VAT on B2C services from 1 October 2026, and applying a reverse‑charge regime for B2B services from 1 August 2026. The Value Added Tax (Amendment) Act, 2025, and accompanying regulations provide a simplified reporting framework for these providers.
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Key Takeaways
Guinea's interim Digital Compliance Fee Decree sets an initial rate of 3% for foreign digital service providers, effective from 21 May 2026.
Foreign providers must appoint a local tax agent within 90 days of the decree's effective date, 21 May 2026.
Non-compliant operators may face fines up to two times the owed tax, late payment interest, or, for repeated offences, a domain block, as per the decree.
Guinea provides a 12-month transitional period at the 3% rate, followed by rates ranging from 1.5% to 7% after 21 May 2027.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 7 July 2026. It relates to VAT developments in Guinea. The original source is 1stopVAT.
