Eswatini, officially the Kingdom of Eswatini and formerly named in English as Swaziland (officially renamed in 2018), is a landlocked country in Southern Africa. It is bordered by Mozambique to its northeast and South Africa to its north, west, south, and southeast. At no more than 200 kilometres (120 mi) north to south and 130 kilometres (81 mi) east to west, Eswatini is one of the smallest countries in Africa. Ernst & Young reports taht there are amendments to the Value Added Tax (VAT) regime to reconsider non-vatable items that are “not pro-poor” and introduce standard-rate VAT on non-domestic electricity consumption.
Source: EY
