Tasa de impuestos por región Tanzania

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Tanzania implements a multi-rate Value Added Tax (VAT) framework under the Tanzania Revenue Authority (TRA), which separates its rules by customer type and payment method. The general standard VAT rate in Mainland Tanzania is 18%, but a reduced rate of 16% is extended to business-to-consumer (B2C) online purchases, provided the customer pays via a bank or electronic payment system approved by the Commissioner General. For cross-border digital and electronic commerce, non-resident B2C providers face a “first-sale” rule requiring immediate local registration via the TRA online portal, completely bypassing the TZS 200 million annual threshold applied to domestic businesses.

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Tanzania

Tanzania applies a Value Added Tax (VAT) at a standard rate of 18% in Mainland Tanzania, with a reduced rate of 16% on specified B2C purchases paid via approved electronic payment systems. Non-resident suppliers of B2C electronic services have no threshold and must appoint a VAT representative.

Enlace oficial del gobierno: Tanzania Revenue Authority (TRA)

18.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

16%

Tipo impositivo reducido

Categorías de productos con tipo impositivo reducido

B2C purchases via electronic payment systems

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

After first sale

Posibilidad de registro en línea

Sí 

Se necesita representante local

No obligatorio

Procedimiento de registro

Register with TRA; non-residents must appoint a VAT representative; standard TRA online registration process

Lista de servicios digitales y electrónicos sujetos a impuestos

Non-resident suppliers of B2C electronic services, online marketing platforms, non-resident online payment service providers

Sanciones

Late filing/payment: 200 currency points (TZS 4,000,000), plus interest. 

Umbral de registro

Sin umbral

Frecuencia de presentación

Mensual

Fecha límite de presentación

7th day of the month following the reporting period

Requisitos de facturación electrónica

No obligatorio

Mantenimiento de registros

5 years 

How-To Guides: Tanzania SaaS VAT

Paso: 1 Umbral

Effective July 1, 2015, Tanzania requires non-resident vendors of digital services to consumers (B2C) in Tanzania to register for and collect VAT if their sales exceed TZS 100 million.

 

Effective July 1, 2022, Tanzania implemented a simplified registration process for non-resident digital services providers.

 

There is no registration threshold for non-resident suppliers of electronic services. Registration is mandatory if you supply digital services to consumers in Tanzania.

Paso: 2 Registro de empresas

Register online via the Tanzania Revenue Authority (TRA) portal using the simplified registration framework for non-residents. You must register for both VAT and Income Tax (DST).

 

Paso: 3 Número TIN/IVA

Upon registration, you will be issued a Taxpayer Identification Number (TIN) and a VAT Registration Number (VRN).

Paso: 1 Tasa Estándar

The standard rate in Tanzania is 18%.

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Importe del Impuesto = Precio Neto x 18%

 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Yes. For B2B transactions with Tanzanian registered persons, imported-services / tax-accounting rules apply. Where the non-resident supplier is not charging VAT under the non-resident electronic-services regime, the Tanzanian business customer accounts for the tax locally.

Paso: 1 Ventas B2C

You must charge 18% VAT on all digital services supplied to individual consumers. You are also liable to pay 2% DST on the gross payment received.

 

 

 

Paso: 2 Ventas B2B

• Registered Buyer: Do not charge VAT. The buyer accounts for the tax locally.
• Unregistered Buyer: Treat as a B2C transaction and charge 18% VAT.

Paso: 3 Requisitos de Facturación

Non-residents are exempt from EFD requirements, but should issue commercial invoices / receipts containing core transaction details, including supplier details, customer details where relevant, description, currency, and VAT amount where charged.
• Supplier Name, Address & VRN
• Customer Name & VRN (for B2B)
• Date & Serial Number
• Descripción de los servicios
• VAT Amount & Currency

Paso: 1 Intervalo de presentación

Returns are filed Monthly.

Paso: 2 Fecha límite de presentación

Returns (both VAT and DST) must be submitted by the 7th day of the month following the reporting period (e.g., April 7 for March).

Paso: 3 Presentación

File the simplified returns online via the TRA Taxpayer Portal. Payments must be made via bank transfer (SWIFT) to the TRA designated account in convertible currency.

Paso: 4 Mantenimiento de registros

Maintain records for a minimum of 5 years.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Tanzania’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

Preguntas frecuentes

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