NL-Africa Tax Newsletter – Juli 2025

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates about e-invoicing in Nigeria and the new VAT rules in Ethiopia. It also includes an update about a transfer pricing case before the Kenyan Tax Appeal Tribunal.

Furthermore, registration is now open for the 2025 KPMG Africa Tax Summit on 2-3 September in Johannesburg, South Africa. The summit is designed for executives leading tax and finance functions with oversight for African operations. This will be a distinguished gathering, bringing together tax leaders from across Africa and beyond. In the main plenary sessions, notable guest speakers and KPMG subject matter experts will speak on the big picture themes of geopolitics and tax policymaking, technology and artificial intelligence; as well as the importance of collaboration as a driver for unlocking collective strength. You can register here. 

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

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Africa 

• African countries continued to strengthen domestic resource mobilisation through enhanced tax transparency in 2024
• KPMG BEPS 2.0 (Pillar Two) tracker
• KPMG ESG Tax Tracker
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction

Benin

• Taxation of hydrocarbon distribution activities

Ethiopia

• Further guidance on application of new VAT rules for nonresident digital services providers

Kenya

• Application of median rate in computing net profit not required (Tax Appeal Tribunal decision)
• Independent review for customs disputes
• Tax changes in Finance Act 2025

Mozambique

• VAT exemption for sugar, cooking oil, and soap

Nigeria

• Federal Inland Revenue Service has power to collect VAT on food and transport services through ride-hailing platforms (Federal High Court decision)
• Nigeria Immigration Service Launches Digital Residence Permit Application Platform
• New law rebrands the tax authority
• Tax reform and the power sector
• Coordination of revenue administration
• National e-invoicing regime for large taxpayers

South Africa 

• Important Digitisation Changes and New Visas Coming
• Vendor may appeal ruling allowing use of alternative method of apportionment not requested by vendor (Supreme Court of Appeal decision)

Uganda

• Capital gains arising from indirect change of ownership of 50% or more between non-residents are liable to tax (Tax Appeals Tribunal decision)