Namibia flag

Africa

Namibia E-Invoicing

AnnouncedLast verified 2026-05-19

Mandatory VAT e-invoicing announced in FY2024/25 Budget; initial April 2026 target revised to 2028 or later per FY2026/27 Budget.

Visit NamRA

Key compliance facts

Standard

TBD

Authority

NamRA — Namibia Revenue Agency

Mandatory For

Eventually all VAT-registered persons (local and foreign); not yet mandatory

Effective Date

FY2024/25 Budget (announcement) · Apr 2026 target slipped · 2028 or later (revised)

About Namibia E-Invoicing

Namibia's Ministry of Finance and the Namibia Revenue Agency (NamRA) are developing a comprehensive VAT e-invoicing regime. The initiative was announced in the FY2024/25 Budget, with significant progress confirmed in the March 2025 FY2025/26 Budget speech — including completed research and benchmarking, a finalised project implementation plan and a draft 'layman's bill', and a tentative April 2026 launch target. However, the February 2026 FY2026/27 Budget acknowledged the original 2026 target would slip; the government reaffirmed its intention while indicating a 2028 or later go-live date is now more realistic, citing the need for extensive consultation, legislative processing and system build/testing. The future system will operate on a centralised clearance model: VAT-registered businesses will transmit invoice data to NamRA's Integrated Tax Administration System (ITAS) in near real-time. Scope will cover all VAT-registered persons (local and foreign) across B2B, B2C (including cash registers) and B2G. Pre-filled VAT returns are a stated long-term goal. As of May 2026, businesses are not yet obligated to issue electronic VAT invoices in real time.

Implementation Phases

  1. ✓

    Announcement

    FY2024/25 Budget

    Mandatory VAT e-invoicing first announced.

  2. ✓

    Plan finalised

    Mar 2025

    Research, benchmarking, implementation plan and layman's bill completed; April 2026 target announced.

  3. ◉

    Revised timeline

    Feb 2026

    FY2026/27 Budget acknowledges 2026 slip; 2028 or later target.

  4. ○

    Phased rollout

    2027+

    Enabling legislation expected 2026/2027; phased rollout (large taxpayers first) thereafter.

Key Compliance Facts

  • Operating authority: Namibia Revenue Agency (NamRA)
  • Platform: ITAS (Integrated Tax Administration System)
  • Centralised clearance with near real-time transmission
  • Scope: B2B, B2C (incl. cash registers), B2G
  • Pre-filled VAT returns planned long-term
  • Currently no mandatory e-invoicing (May 2026)
  • Original April 2026 target now 2028 or later

Frequently Asked Questions

Is e-invoicing mandatory in Namibia?

Eventually all VAT-registered persons (local and foreign); not yet mandatory. Status: Announced.

Which authority regulates e-invoicing in Namibia?

NamRA — Namibia Revenue Agency

What e-invoicing standard does Namibia use?

TBD

What is the e-invoicing model in Namibia?

Clearance (CTC) via NamRA ITAS — under development

When did Namibia e-invoicing take effect?

FY2024/25 Budget (announcement) · Apr 2026 target slipped · 2028 or later (revised)

Topics

announcedAfricaITASVAT-modernisation