From an African standpoint, the Head of Member Services at ATAF underlined the need to move beyond conceptual theory and towards practical, implementable approaches that take into account administrative capacity and compliance realities.
The Organisation for Economic Co-operation and Development (OECD) Global Forum on VAT remains a key platform for countries and stakeholders from around the world to engage on value-added tax (VAT) issues.
The Sixth Meeting of the Forum, held in Paris, convened governments, regional bodies, and international organisations to share experiences and further dialogue on shifting VAT policy and administrative challenges.
ATAF was actively involved in the meeting, presenting African technical insights on two complex and emerging areas of VAT policy to ensure that the region’s realities and administrative contexts are reflected in global discussions.
Mr Emeka Nwankwo, Head of Member Services at ATAF, delivered a presentation on the VAT treatment of crypto assets in Africa. He noted that crypto assets continue to be a frontier issue for tax administrations globally given their rapid evolution and the ongoing state of study. From an African standpoint, he underlined the need to move beyond conceptual theory and towards practical, implementable approaches that take into account administrative capacity and compliance realities.
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Drawing on ATAF’s work with its members, Mr Nwankwo highlighted key considerations such as the importance of:
He also emphasized the benefits of regional coordination to reduce arbitrage risks and promote consistency in terminology, audit strategies, and enforcement.
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In another session, Ms Itumeleng Kgosietsile, Chairperson of ATAF’s Indirect Tax Technical Committee and Acting Director for Technical Services at the Botswana Unified Revenue Service, spoke on the VAT treatment of internationally traded services. Drawing on African country experiences, she explained that successful VAT regimes for cross-border services supplied by non-resident providers are most effective when introduced through a phased, consultative approach.
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Ms Kgosietsile stressed the importance of structured stakeholder engagement, clear legislative and administrative design, sufficient lead time for readiness and compliance, and the provision of practical guidance that supports both businesses and tax authorities. These elements, she noted, are essential to achieving revenue goals while avoiding undue compliance burdens or uncertainty.
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She also pointed to ATAF’s ongoing collaborative work with the OECD and the World Bank Group on a regional toolkit to help African jurisdictions design and implement compliance regimes for non-resident suppliers that align with regional needs and administrative capacity.
ATAF’s engagement at the Sixth Meeting of the OECD Global Forum on VAT highlights its role as a conduit between global tax policy processes and country-level implementation across Africa. By bringing African perspectives to international fora and translating global developments into actionable guidance, ATAF continues to support its members in navigating the intersections of VAT policy, compliance risk management, digitalisation, and virtual assets.
