No mandate currently in force. E-invoicing for VAT-registered taxpayers announced as part of broader VAT reform under the Medium-Term Expenditure Framework 2026/27 to 2028/29; no fixed implementation date confirmed.
B2C
voluntary
No mandate currently in force. Future system expected to cover most domestic transactions for VAT-registered taxpayers.
B2G
voluntary
since -
No mandate currently in force. E-invoicing for VAT-registered taxpayers announced as part of broader VAT reform under the Medium-Term Expenditure Framework 2026/27 to 2028/29; no fixed implementation date confirmed.
Centralised real-time reporting model planned: the future system will directly connect business cash registers to the Namibia Revenue Agency's Integrated Tax Administration System (ITAS) , enabling real-time transaction data reporting to the tax authority. The mandate is expected to encompass all VAT-registered persons and most domestic B2B, B2C, and B2G transactions once formally legislated.
N/A
N/A
2026/27 Budget revises e-invoicing timeline
1 February 2026
All
The Ministry of Finance, in its 2026/27 National Budget Statement , removed earlier references to a fixed April 2026 implementation date. E-invoicing now listed as part of a broader package of tax policy and administration measures to be pursued within the Medium-Term Expenditure Framework period covering 2026/27 to 2028/29. The initiative has not been cancelled, but no fixed implementation date is confirmed.