Namibia — Value-added tax (VAT)
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Namibia's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Commissioner of Inland Revenue in Windhoek.
Namibia is a member of the Southern African Customs Union Member, South African Development Community Member trading bloc, which may affect international VAT collection and regulations.
Namibia's consumption tax is called the Value-added tax (VAT), which was introduced in November 2000.
Namibia VAT rates for 2020
Zero-rated and exempt
Namibia VAT number format
Businesses in Namibia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Commissioner of Inland Revenue, and will follow a certain format. The VAT number format is 123 4567-01-5.
Namibia VAT return periods
Businesses in Namibia that are required to collect tax from consumers must file regular tax returns with the Commissioner of Inland Revenue in Windhoek. Namibia's VAT return periods are:
Namibia Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Namibia are required to start collecting and remitting tax.
- Compulsory registration
- Annual taxable supplies of NAD500,000
- Voluntary registration
- A reasonable expectation that future taxable supplies will exceed NAD200,000 in a 12-month period
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Namibia are required to collect taxes from the consumer.
Namibia VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Namibia VAT refund program, more info can be obtained from the Commissioner of Inland Revenue.
Namibia Tax Sources & Citations
- EN: Namibia Value Added Tax
- RU: НДС
- CN: 增值税
- Namibia Commissioner of Inland Revenue (accessed 2020)
- Ernst & Young global VAT tax study, Namibia (updated 2020)
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