Namibia
NANamibia has statutory VAT invoice rules and an announced NamRA e-invoicing project; NamRA's 2024/25 annual report expected an April 2026 rollout, but this review has not verified a production mandate or its current timetable.
Guide reviewed .
Invoicing and electronic documents
Tax invoices under the Value-Added Tax Act, 2000
VAT invoice rules under the Value-Added Tax Act, 2000, including the cash-sale exception amended by Act 5 of 2024. This is distinct from the later electronic-invoicing project.
Particulars prescribed by the VAT Act · Official source: Government Gazette 8443 · Act 5 of 2024 (original gazette reproduced by CR van Wyk)
NamRA e-invoicing project
The 2024/25 annual report, page 56, records a completed project charter and plan, a drafted VAT amendment bill and planned real-time generation and validation of electronic invoices. The expected April 2026 rollout is an earlier forecast, not verified evidence that the service became compulsory then.
Planned real-time generation and validation; production format not confirmed · Official source: NamRA · annual report 2024/25, page 56, e-invoicing initiative
Peppol
No Namibian Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
The VAT invoice amendment is enacted legislation, rather than a pending bill. The gazetted Act sets the N$1,000 cash-sale exception, and NamibLII records its commencement.
Separately, NamRA's annual report confirms an e-invoicing project and an earlier April 2026 forecast. That forecast does not prove a live mandate. Confirm the current implementation notice and taxpayer population before selecting an integration.
Legal guide
Electronic invoicing · implementation
Official project confirmed; current compulsory scope unresolvedNamRA itself documents the project and a draft VAT amendment. The annual report forecast April 2026, but it does not establish an enacted e-invoicing obligation, production start or taxpayer phases. No exact first-of-month date is inferred from that forecast.
Official source: NamRA · annual report 2024/25, page 56, e-invoicing initiativeTax invoices · cash-sale exception
Amendment enacted in 2024Section 4 of Act 5 of 2024 replaces N$100 with N$1,000 in section 21(2): a registered supplier need not provide a tax invoice when consideration is in cash and does not exceed N$1,000. Section 3 raises the compulsory VAT-registration threshold to supplies exceeding N$1 million over the relevant 12-month period.
Official source: Government Gazette 8443 · Act 5 of 2024 (original gazette reproduced by CR van Wyk)2024 VAT amendment · commencement
In force from 1 October 2024NamibLII, a Ministry of Justice legal-information project, records Government Notice 281 of 2024 commencing the amendment on 1 October 2024. The earlier parliamentary bill record alone did not establish commencement.
Official source: NamibLII / Ministry of Justice · Government Notice 281 of 2024, VAT amendment commencement
Timeline
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VAT amendment assented to
Act 5 of 2024 was signed by the President; the gazette reproduces the adopted text, including the tax-invoice cash-sale threshold.
Official source: Government Gazette 8443 · Act 5 of 2024 (original gazette reproduced by CR van Wyk) -
VAT amendment commences
Government Notice 281 of 2024 brings Act 5 of 2024 into force, as recorded by NamibLII.
Official source: NamibLII / Ministry of Justice · Government Notice 281 of 2024, VAT amendment commencement
Peppol in Namibia
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.