Consumption tax

VAT Digital Toolkit for Africa


Published 15 February 2023


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The VAT Digital Toolkit for Africa supports tax authorities on the continent with the design and implementation of measures to ensure the effective collection of value added taxes (VAT) on e-commerce. Africa is a major and growing market for global e-commerce. VAT is the single largest source of tax revenue in African jurisdictions on average. The challenges to collect VAT on continuously growing e-commerce sales create increasingly significant pressures for VAT regimes in Africa and worldwide. These challenges concern collection on booming sales of online services and digital products to private consumers (“apps”, streaming, gaming, ride-hailing, etc.) and on online sales of low-value imported goods, often by foreign merchants. VAT may often not be levied effectively on these sales under existing rules in African jurisdictions. This toolkit provides detailed guidance for the implementation of a comprehensive VAT strategy directed at all types of e-commerce. It aims to help governments in Africa secure important VAT revenues and ensure a level playing field between bricks-and-mortar retailers and foreign online merchants. The OECD has produced this toolkit in partnership with the World Bank Group, following the publication of editions for Latin America and the Caribbean and for Asia-Pacific. The African Tax Administration Forum (ATAF) has contributed considerably as the key regional partner for Africa.




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