1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Newsletter – February 2026 # NL-Africa Tax Newsletter – February 2026 25 februari 2026 ![NL-Africa Tax Newsletter](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2023-10/capture_1_0.png) Dear business relation, This NL-Africa Tax Desk newsletter includes, amongst others, updates on e-invoicing obligations in Nigeria and South Africa, next to other indirect tax developments across Africa. If you would like to know more about the other matters addressed in this newsletter or have any feedback, you are welcome to contact [**Sebastiaan Paling**](mailto:paling.sebastiaan@kpmg.com?subject=Africa%20Tax%20inquiry) (Head of the NL-Africa Tax Desk). Please visit our [**website**](https://www.meijburg.nl/internationaal/landendesks/africa-desk)[ ](https://www.meijburg.nl/internationaal/landendesks/africa-desk)for more information on the NL-Africa Tax Desk and the services we offer or to download our [**factsheet**](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf). Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ **Africa** - [KPMG BEPS 2.0 (Pillar Two) tracker](https://digitalgateway.kpmgservices.tech/en-US/news/beps "(opent in een nieuw venster)") - [Taxation of the digitalized economy](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf "(opent in een nieuw venster)") - [Transfer pricing documentation summaries by jurisdiction](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/kpmg-global-transfer-pricing-review.pdf "(opent in een nieuw venster)") - [ATAF Releases African Perspective on Side-By-Side Changes to the Global Minimum Tax](https://ataftax.org/news/ataf-releases-african-perspective-on-side-by-side-changes-to-the-global-minimum-tax/) **Botswana** - [Tax proposals in 2026-2027 budget](https://kpmg.com/us/en/taxnewsflash/news/2026/02/tnf-botswana-tax-proposals-in-2026-2027-budget.html) **Cote d’Ivoire** - [Provisions affecting nonresident digital businesses in 2026 budget](https://kpmg.com/us/en/taxnewsflash/news/2026/02/tnf-cote-d-ivoire-provisions-affecting-nonresident-digital-businesses-in-2026-budget.html) **Democratic Republic of Congo** - [Finance Law 2026 - introducing country-by-country reporting obligations and other tax measures relating to tax administration, VAT, excise duties and transfer pricing - adopted (in French)](https://budget.gouv.cd/budget-2026/) **Gabon** - [Income tax treaty with Italy enters into force](https://kpmg.com/us/en/taxnewsflash/news/2026/02/tnf-gabon-income-tax-treaty-with-italy-enters-into-force.html) **Ghana** - [Value Added Tax Act 2025 - raising the registration threshold and extending VAT to digital services - gazetted](https://gra.gov.gh/wp-content/uploads/2026/01/VALUE-ADDED-TAX-ACT-2025-ACT-1151.pdf) - [VAT measures from 2026 budget enacted](https://kpmg.com/us/en/taxnewsflash/news/2026/02/ghana-vat-measures-2026-budget-enacted.html) **Liberia** - [Liberian Maritime Authority denies plans to introduce 2026 carbon tax on international shipping](https://www.facebook.com/LiberiaMaritime/posts/press-statementfor-immediate-releasethe-government-of-liberia-clarifies-liberias/1362768469227004/) **Mauritius** - [Updated list of reportable jurisdictions for automatic exchange of financial account information](https://www.mra.mu/download/jurisdictions.pdf) - [Updated list of participating jurisdictions for automatic exchange of financial account information](https://www.mra.mu/download/ListofParticipatingJurisdictions.pdf) **Nigeria** - [Nigeria Revenue Service issues statement refuting 25% tax on funds for building materials and other transactions](https://x.com/NigeriaRevenue/status/2023309723211378740) - [Senate President affirms gazetted tax laws and dismisses claims of alteration](https://naltf.gov.ng/senate-president-akpabio-affirms-integrity-of-gazetted-tax-laws-dismisses-alteration-claims/) - [Timeline for implementation of e-invoicing and electronic fiscal system regime](https://kpmg.com/us/en/taxnewsflash/news/2026/02/nigeria-phased-rollout-e-invoicing-electronic-fiscal-system.html) **South Africa** - [Transfer pricing implications of transition to ZARONIA as key reference](https://kpmg.com/us/en/taxnewsflash/news/2026/02/tnf-south-africa-transfer-pricing-implications-of-transition-to-zaronia-as-key-reference.html) - [Guidance on global minimum tax registration](https://kpmg.com/us/en/taxnewsflash/news/2026/02/south-africa-guidance-global-minimum-tax-registration.html) - [Tax authority confirms multi-year e-invoicing and digital reporting reform](https://kpmg.com/us/en/taxnewsflash/news/2026/02/south-africa-tax-authority-confirms-multi-year-e-invoicing-digital-reporting-reform.html) Lees verder: - [ Afrika ](https://www.meijburg.nl/index%2Ephp/landendesk/afrika) - [ NL-Africa Tax Desk ](https://www.meijburg.nl/index%2Ephp/internationaal/landendesks/africa-desk) - [ NL-Africa Tax Newsletter ](https://www.meijburg.nl/index%2Ephp/internationaal/landendesks/africa-desk) - [ ![Linkedin](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_linkedin.svg) ](http://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.nl/index%2Ephp/markdownify/node/2987&title=NL-Africa Tax Newsletter – February 2026&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/2987 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – February 2026&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/2987 "Email") - [ ![Print](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_print.svg) ](# "Print") - [ ![whatsapp](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_whatsapp.svg) ](https://api.whatsapp.com/send?text=https://www.meijburg.nl/index%2Ephp/markdownify/node/2987 "whatsapp") [ ](https://www.meijburg.nl/houd-mij-op-de-hoogte) [ Houd mij op de hoogte ](https://www.meijburg.nl/houd-mij-op-de-hoogte) [## Want to stay up to date on tax in Africa? ### NL-Africa Tax Newsletter ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [ To register ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [## More information on the NL-Africa Tax Newsletter? ](https://www.meijburg.com/international/country-desks/nl-africa-tax-desk) [ Read more ](https://www.meijburg.com/international/country-desks/nl-africa-tax-desk) [ ![Sebastiaan Paling](https://www.meijburg.nl/sites/default/files/styles/person_search_result/public/2022-07/Sebastiaan%20Paling%20profiel.jpg) ](https://www.meijburg.nl/index%2Ephp/over-ons/onze-mensen/sebastiaan-paling) [ Sebastiaan Paling ](https://www.meijburg.nl/index%2Ephp/over-ons/onze-mensen/sebastiaan-paling) Director paling.sebastiaan \[at\] kpmg.com [ Meijburg Rotterdam ](https://www.meijburg.nl/index%2Ephp/houd-mij-op-de-hoogte/contact-kantoren/meijburg-rotterdam) [## Factsheet ### NL-Africa Tax Newsletter ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf) [ Download ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf)