Namibia's 2026 to 2027 National Budget Confirms E-Invoicing, Likely 2028

During its 2026/27 National Budget in February, Namibia's government reaffirmed its intentions to introduce mandatory e-invoicing for VAT-registered businesses.

Initial plans suggested a possible rollout from 2026, but the budget statement now suggests 2028 is a more realistic date.

The targeted scope includes VAT-registered B2B transactions. B2C transactions will likely follow.

The system has not been confirmed but will possibly be a centralised model with near-real-time transmission of invoice data to NamR (the revenue authority) before, or immediately upon, invoice issuance.

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