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12.1. VAT on the Supply of Goods by Non-Residents

Branches of foreign entities carrying on taxable or other activities in Tanzania are required to register and charge VAT with respect to their supplies.

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