Resources & Bookings

Value Added Tax on Imports

This registration is not compulsory but recommended for taxpayers who import goods from outside Namibia on a regular basis.

Registration is either applied for at the time the VAT registration takes place by completing the relevant section; or subsequent to that by completing the same form or by way of a letter addressed to Inland Revenue.

Import VAT returns must be submitted to Inland Revenue by the 20th of each month; even if no imports have taken place (penalties apply).

Inland Revenue provides taxpayers with a written notification stating the effective date of the registration and the due date by when the first return must be submitted by the taxpayer. Import VAT registration numbers end with the digits 016.