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12.2. VAT on the Supply of Services by Non-Residents

Branches of non-resident entities carrying on taxable or other activities in Namibia are required to register and charge VAT with respect to their supplies in Namibia.

All non-resident companies not operating nor registered in Namibia, supplying taxable services from abroad, are required to appoint a VAT representative in Namibia to represent the company in dealings with the tax authorities. Failing to appoint representative results into the resident customer becoming liable for payment of VAT by application of a reverse-charge mechanism.