The Ethiopian Ministry of Finance Sept. 3 posted Directive No. 1104/2025 on VAT registration. The directive includes measures requiring VAT registration for: 1) Category A taxpayers, including companies and individuals with annual gross income of at least 2 million Ethiopian birrs (US$13,867); 2) taxpayers required to maintain books of account and those doing so voluntarily; and 3) taxpayers with aggregate turnover from taxable and exempt transactions exceeding 2 million birrs. Covered taxpayers must register within 30 days of the Directive’s effective date and collect VAT on taxable goods and services from the date of registration. The directive enters into force ...
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