Jul 2023 extension of digital services subject to VAT; new return filing deadline The 2023 Finance Bill has widened the VAT net on digital services. From 1 July 2023, electronic services will now include digital intermediation services and online advertising services. The deadline for filing
18% VAT and 2% income tax on electronic services extended to foreign providers from July 2022 Tanzania has this month, July 2022, extended VAT charging obligations to providers and facilitating marketplaces for digital services to local consumers. This also includes potential 2% income tax liabilities.
Retailers and other taxpayers must take next step in e-invoicing The existing electronic fiscal devices (see below) are to be swapped out for virtual fiscal devices (VFD) on the Tanzanian electronic financial data management system (EFDMS). This means no further requirement to purchase approved online
Tanzania has implemented its Value Added Tax regime on digital and electronic services since July 2015. However, foreign providers or marketplaces supplying consumers are not able to VAT register. For B2B supplies, there should be a self-assessment raised. There are no special rules for the