Ethiopia VAT Requirements for Non-Resident Digital Service Providers

According to recent reports, Ethiopia published Proclamation No. 1341/2024 in the Official Gazette on 21 August 2024, replacing the former VAT Law under Proclamation No. 285/2002. One of the key changes is the introduction of requirements for non-resident digital service providers to register and account for VAT when supplying to Ethiopian consumers (B2C). This includes:

• Video and music streaming;
• Cloud computing and hosting services;
• Software downloads and updates;
• E-learning platforms; and…