Standard

15%

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:

Bimonthly

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.