A 14% value Added Tax (VAT) will be charged on goods and services in Swaziland beginning April 1. All companies doing business in Swaziland will be required to pay VAT on inputs and are required to register with the Swaziland Revenue Authority (SRA) by March 31 to be eligible to pass on their VAT expenditures on imported goods to customers. “Essentially, VAT will be payable on most goods or services imported into Swaziland and on all taxable supplies of goods or services such as supplies made by so-called ‘taxable persons’ who are registered with the SRA,” said Andre Meyburg, a consultant with the tax authority.
