The rapid growth of the e-commerce sector has resulted in a number of changes to legislation across Africa, as governments seek to implement tax on digital transactions. In addition, online marketplaces and platforms may soon have to be VAT registered in the countries in which they transact due to the global tax changes currently being put in place by the Organization for Economic Co-operation and Development. E-commerce businesses transacting across borders should be aware of their local and international VAT and customs obligations.
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