Compendium · Africa · Eswatini
Eswatini: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Eswatini gazetted a VAT Amendment Bill (31 Mar 2026) that would tax non-resident electronic services to non-VAT persons — not confirmed as assented/in force this pass
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Eswatini’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
The Bill would require registration for B2C electronic services with no separate foreign threshold restated; treat as not in force until assent - Window
- No threshold window (from the first sale)
- Standard rate
- 15.0%
If enacted, electronic services would follow Eswatini’s standard VAT rate (commonly 15%) - Who must register
- —
- Evidence of location
- Indicative only (unverified). Bill defines electronic services supplied to a recipient in Eswatini; no OECD-style multi-proxy list extracted — and regime not yet in force
- Invoicing
- Legal Notice 111 of 2026 adds electronic tax invoice rules; whether non-residents are in scope depends on Bill assent
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- KPMG on VAT Amendment Bill 2026
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Proposed: non-residents register online for B2C; B2B remains reverse charge
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://kpmg.com/us/en/taxnewsflash/news/2026/10/eswatini-vat-nonresident-electronic-services.html
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Bill defines electronic services supplied to a recipient in Eswatini; no OECD-style multi-proxy list extracted — and regime not yet in force (indicative, unverified) |
| Digital regime | Eswatini gazetted a VAT Amendment Bill (31 Mar 2026) that would tax non-resident electronic services to non-VAT persons — not confirmed as assented/in force this pass (secondary) |
| Rate | If enacted, electronic services would follow Eswatini’s standard VAT rate (commonly 15%) (secondary) |
| Foreign registration threshold | The Bill would require registration for B2C electronic services with no separate foreign threshold restated; treat as not in force until assent (secondary) |
| Simplified regime | Proposed: non-residents register online for B2C; B2B remains reverse charge (secondary) |
| Collect and remit | Bill focuses on non-resident supplier registration for B2C; marketplace shift not detailed in secondary summary (indicative, unverified) |
| B2C invoice | Legal Notice 111 of 2026 adds electronic tax invoice rules; whether non-residents are in scope depends on Bill assent (secondary) |
| Local payment methods | Confirm after assent (indicative, unverified) |
| IP, VPN, or datacenter | No IP/VPN wording extracted from Bill summary (indicative, unverified) |
| Private seller selling to a business | Domestic VAT registration commonly E900,000 turnover (secondary) |
| Bookkeeping retention | Confirm ERS retention (indicative, unverified) |
| AML triggers | Unverified (indicative, unverified) |
Official sources
KPMG on VAT Amendment Bill 2026
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice