按地区划分的税率 Tanzania

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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. 坦桑尼亚大陆的一般标准增值税率为18%，但对企业对消费者（B2C）在线采购实行16%的优惠税率，前提是客户通过专员总长批准的银行或电子支付系统付款。对于跨境数字和电子商务，非居民B2C提供商面临“首次销售”规则，该规则要求通过TRA在线门户立即在当地注册，完全绕过适用于国内企业的2亿坦桑尼亚先令年度门槛。

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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.

官方政府链接： Tanzania Revenue Authority (TRA)

18.00%

电子产品和服务增值税/销售税率

16%

降低的税率

税率降低的产品类别

B2C purchases via electronic payment systems

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

After first sale

可在线注册

是 

需要当地代表

非强制性

注册流程

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

应纳税的数字和电子服务清单

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

罚款

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

注册门槛

无门槛

申报间隔

每月

申报截止日期

7th day of the month following the reporting period

电子发票要求

非强制性

记录保存

5 years 

How-To Guides: Tanzania SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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).

 

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

The standard rate in Tanzania is 18%.

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 18%

 

步骤：3 反向收费 (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.

步骤：1 B2C销售

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.

 

 

 

步骤：2 B2B销售

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

步骤：3 发票要求

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
• 服务描述
• VAT Amount & Currency

步骤：1 申报周期

Returns are filed Monthly.

步骤：2 申报截止日期

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).

步骤：3 提交

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.

步骤：4 记录保存

Maintain records for a minimum of 5 years.

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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