VAT Alert - Non-resident Electronic Service Suppliers and Foreign Tour Operators - Zanzibar Update
The Zanzibar FA 2024 introduced VAT amendments in relation to collection of VAT on electronic services supplied by non-residents which serve as additional guidance following the issuance of the Regulations in August 2022. The Regulations, amongst other things, provide the procedures for simplified registration applicable to non-resident suppliers of electronic services and foreign tour operators. However, we understand that the simplified registration system is yet to be put in place.
This Alert highlights the simplified VAT registration and compliance requirements in relation to non-resident electronic service providers and also foreign tour operators since both are captured under the Regulations.
