Compendium · Africa · Namibia
Namibia: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Namibia has announced VAT on imported digital services in the FY2025/26 budget, but the amendments have not been gazetted and are not in force
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Namibia’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
- —
Indicative only (unverified). No in-force non-resident digital-services registration threshold - Window
- No threshold window (from the first sale)
- Standard rate
- 15.0%
No digital-services VAT rate is in force; standard domestic VAT is 15% - Who must register
- —
- Evidence of location
- Indicative only (unverified). No published digital place-of-supply evidence rule; OECD-style default applies if/when the regime is gazetted
- Invoicing
- Domestic VAT invoicing rules apply; proposed e-invoicing/digital-services measures are not confirmed in force
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- PwC: VAT digital services not yet gazetted
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
- No simplified foreign digital-services regime is live
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://taxsummaries.pwc.com/republic-of-namibia/corporate/significant-developments
- 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 | No published digital place-of-supply evidence rule; OECD-style default applies if/when the regime is gazetted (indicative, unverified) |
| Digital regime | Namibia has announced VAT on imported digital services in the FY2025/26 budget, but the amendments have not been gazetted and are not in force (secondary) |
| Rate | No digital-services VAT rate is in force; standard domestic VAT is 15% (secondary) |
| Foreign registration threshold | No in-force non-resident digital-services registration threshold (indicative, unverified) |
| Simplified regime | No simplified foreign digital-services regime is live (secondary) |
| Collect and remit | No in-force marketplace collect-and-remit rule for digital services (indicative, unverified) |
| B2C invoice | Domestic VAT invoicing rules apply; proposed e-invoicing/digital-services measures are not confirmed in force (secondary) |
| Local payment methods | n/a while digital regime not in force (indicative, unverified) |
| IP, VPN, or datacenter | No published IP/VPN digital evidence rule (indicative, unverified) |
| Private seller selling to a business | A person must register for Namibian VAT once taxable supplies exceed or are expected to exceed N$500,000 in twelve months (secondary) |
| Bookkeeping retention | Confirm NamRA retention years (indicative, unverified) |
| AML triggers | No AML trigger found this pass (indicative, unverified) |
Official sources
PwC: VAT digital services not yet gazetted
GT Namibia VAT registration threshold
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