NL-Africa Tax Newsletter – February 2026

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 (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Desk and the services we offer or to download our factsheet.

Best regards,
NL-Africa Tax Desk team
Meijburg & Co

------------------------------------------------------------------------------------------------------

Africa 

• KPMG BEPS 2.0 (Pillar Two) tracker
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction
• ATAF Releases African Perspective on Side-By-Side Changes to the Global Minimum Tax 

Botswana

• Tax proposals in 2026-2027 budget

Cote d’Ivoire

• Provisions affecting nonresident digital businesses in 2026 budget

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)

Gabon

• Income tax treaty with Italy enters into force

Ghana

• Value Added Tax Act 2025 - raising the registration threshold and extending VAT to digital services - gazetted
• VAT measures from 2026 budget enacted

Liberia

• Liberian Maritime Authority denies plans to introduce 2026 carbon tax on international shipping 

Mauritius

• Updated list of reportable jurisdictions for automatic exchange of financial account information
• Updated list of participating jurisdictions for automatic exchange of financial account information 

Nigeria

• Nigeria Revenue Service issues statement refuting 25% tax on funds for building materials and other transactions
• Senate President affirms gazetted tax laws and dismisses claims of alteration
• Timeline for implementation of e-invoicing and electronic fiscal system regime

South Africa

• Transfer pricing implications of transition to ZARONIA as key reference
• Guidance on global minimum tax registration
• Tax authority confirms multi-year e-invoicing and digital reporting reform