Legal Document

A 15% value-added tax is applied to taxable supplies and imports, with specific payment responsibilities for suppliers, importers, and service recipients, and certain exemptions for export processing zones.

The time of supply for goods is considered when they are removed from the export processing zone or when import tax is paid, and their value is the total of the import value and tax.

When importing goods, the importer must provide a declaration and pay the applicable tax based on specific conditions outlined for different types of imports. For imports of services, the responsible person must also provide a declaration and pay the tax within 30 days.

Imports of goods are considered to occur either when they are entered for home consumption or when they are brought into Namibia. The value of these imports is determined by their free-on-board value plus costs or their open market value, and some imports may be exempt or zero-rated..

A registered person cannot deduct input tax for passenger vehicles, entertainment, or petroleum products unless these are used for specific business purposes. If only some supplies and imports are taxable, input tax deductions must be proportional to the taxable supplies compared to all supplies and imports made.

A registered person must pay tax based on their output tax minus eligible input tax deductions, including certain imports and insurance payments. Input tax deductions require a bill of entry and can only be claimed within specific time limits.

The Commissioner may refund tax on goods purchased in Namibia and exported by non-Namibian passport holders, if they provide original invoices and proof of export, and non-residents can get a tax refund within 30 days if they submit proof of tax paid and export.

If an agent imports goods into Namibia on behalf of a principal, the importation is considered to be made by the principal. However, if the agent is registered and the principal is not, and the agent pays the tax and retains proof of this, the importation is deemed to be made by the agent.

A taxation officer authorized by the Commissioner can stop, search, and question vehicles and people suspected of importing goods into Namibia.