The OECD Global Forum on VAT has long served as a valuable platform for countries and stakeholders to discuss VAT issues from across the world. The Sixth Meeting of the OECD Global Forum on VAT, held in Paris, brought together countries and regional and international organisations to exchange experiences and advance dialogue on evolving VAT policy and administration challenges.
ATAF participated in the meeting and presented African technical perspectives on two emerging and complex areas of VAT policy, ensuring that the region’s realities and administrative considerations are reflected in the global conversation.
Mr. Emeka Nwankwo, ATAF’s Head of Member Services, delivered a presentation on the VAT treatment of crypto assets in Africa. He underscored that crypto assets remain a frontier issue for tax administrations globally as it is dynamic, fast-evolving, and still under active study. From an African perspective, he emphasised the importance of moving beyond conceptual debates towards practical, implementable approaches that reflect administrative capacity and compliance realities.
Drawing on ATAF’s engagement with its members, he highlighted key considerations, including the need for jurisdictions to establish clear VAT models for token exchange, issue practical classification guidance across crypto-related activities, strengthen valuation and evidentiary requirements, and focus compliance efforts on taxable services and fees. He also stressed the value of regional coordination to reduce arbitrage risks and promote greater consistency in terminology, audit approaches, and enforcement practices.
In a different session, Ms Itumeleng Kgosietsile, Chairperson of ATAF’s Indirect Tax Technical Committee and Acting Director for Technical Services at the Botswana Unified Revenue Service, delivered a presentation on the VAT treatment of internationally traded services. Drawing on experience from African countries, she highlighted that effective VAT regimes for cross-border services, particularly those supplied by non-resident providers, are most successful when implemented through a phased, consultative approach.
Her presentation emphasised the importance of structured stakeholder engagement, clear legislative and administrative design, adequate lead time for readiness and compliance, and the provision of practical guidance that supports both businesses and tax administrations. These elements, she noted, are critical to ensuring that VAT reforms achieve revenue objectives without imposing disproportionate compliance burdens or undermining certainty.
Ms Kgosietsile also highlighted ATAF’s ongoing work to support members in this area, including close collaboration with the OECD and the World Bank Group on the development of a regional toolkit. This initiative aims to help African jurisdictions design and operationalise compliance regimes for non-resident suppliers that are aligned with African realities and administrative capacity.
ATAF’s participation in the Sixth Meeting of the OECD Global Forum on VAT reflects its broader role as a bridge between global tax policy processes and country-level implementation in Africa. By contributing African perspectives to international discussions and translating global developments into practical guidance, ATAF continues to support its members as they navigate the intersection of VAT policy, compliance risk management, digitalisation, and virtual assets.
