지역별 세율 Tanzania

지역 선택

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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.

공식 정부 링크: Tanzania Revenue Authority (TRA)

18.00%

전자 제품 및 서비스 부가가치세/판매세율

16%

세율 감면

세율 감면 제품 카테고리

B2C purchases via electronic payment systems

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

After first sale

온라인 등록 가능

예 

현지 대리인 필요

필수 아님

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

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

벌금

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

등록 기준

기준치 없음

신고 간격

매월

신고 마감일

7th day of the month following the reporting period

전자세금계산서 요구사항

필수 아님

기록 보관

5 years 

How-To Guides: Tanzania SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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).

 

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

The standard rate in Tanzania is 18%.

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

세금 금액 = 순 가격 x 18%

 

단계: 3 역외 과세 (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.

1단계 B2C 판매

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.

 

 

 

2단계 B2B 판매

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

단계: 3 송장 요구 사항

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
• 서비스 설명
• VAT Amount & Currency

1단계 신고 주기

Returns are filed Monthly.

2단계 신고 마감일

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).

단계: 3 제출

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.

단계: 4 기록 유지

Maintain records for a minimum of 5 years.

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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