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Ethiopia Limits VAT Exemptions

26 June 2024

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Approved Changes

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Ethiopia

Ethiopia's Ministry of Finance has issued Directive No. 1006/2024 of 20 June 2024, which amends the country's VAT exemptions. This includes that all goods and services that have been exempted through various directives issued or decisions made by the Ministry will be subject to VAT, with the exception of goods listed under Article 8(2) of the Value Added Tax Proclamation No 285/2002 (as amended) and Article 19 to 33 of the Value Added Tax Regulation No. 79/1995, as well as goods listed in the annex to Directive No. 1006/2024. It is further provided that goods and services exempted by Ministry...