Compliance

Staying on the Right Side: Key Compliance Changes Africa’s Tax Authorities Implemented Recently

Africa’s tax authorities are rolling out new compliance rules affecting trusts, third-party data, VAT scope, and import tariffs—here’s what you need to know to avoid penalties.

By NomadicTax Research Team • 5-8 min read • September 16, 2026

## What’s New in Compliance Below are recent, actual compliance changes rolled out in Africa by official taxation bodies, along with what you must do: ### South Africa: Third-Party Data & Trust Filing — SARS - **Third-Party Data Submission**: SARS opened the bi-annual submission period from **1 September to 31 October 2026**. Approved third-party data providers must submit tax-information data covering up to **31 August 2026**. ([sars.gov.za](https://www.sars.gov.za/latest-news/third-party-data-bi-annual-submission-period-now-open/?utm_source=openai)) - **Trust Filing Season**: The **2026 Trust Filing Season** officially opens **19 September 2026** and closes **22 January 2027**. Trustees and representative taxpayers must submit the annual return ITR12T, including trust income details and beneficiary distributions (IT3[t] data). ([sars.gov.za](https://www.sars.gov.za/whats-new-at-sars/?utm_source=openai)) ### Tariffs & VAT in South Africa - **Customs & Excise Tariff Amendments Effective 4 September 2026**: SARS, via legal counsel and under the Customs and Excise Act, implemented duties on certain imports—windscreens from Malaysia, and safeguard duties on specific steel products from South Korea. ([sars.gov.za](https://www.sars.gov.za/latest-news/legal-counsel-secondary-legislation-tariff-amendments-2026-45/?utm_source=openai)) - **Scope of VAT Zero-Rating**: Under VAT Connect Issue 21 (September 2026), Acts such as the Taxation Laws Amendment Act 5 of 2026 and TALAB affect VAT treatment of electronic services and housing subsidy schemes; payments outside of subsidy-linked housing no longer qualify for zero-rating, and foreign electronic service providers must deregister. ([sars.gov.za](https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/?utm_source=openai)) ### Mauritius: VAT Changes & Schedule Amendments - **Finance Act 2026 VAT Schedule Changes**: As per MRA’s Notice on 4 September 2026, amendments to the First and Fifth Schedules of the VAT Act have been implemented—altering VAT exemptions, zero-rating, and VAT treatment of certain imported goods. This influences import VAT liabilities. ([mra.mu](https://www.mra.mu/customs1/notice-to-stakeholders?utm_source=openai)) ## What You Must Do Now - **Audit your supply chain and billing** to confirm your goods/services fall under correct schedules or have zero-rating or exemptions. - **Ensure accurate third-party documentation**: Banks, insurers, trust entities should have compliant systems for IT3 data submissions. - **Prepare trust’s financials** ahead of the 19 September 2026 opening, including beneficiary reports and financial statements. - **Update VAT registration status** if you're a foreign electronic services supplier in South Africa and may no longer need VAT registration but may seek refunds. ([sars.gov.za](https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/?utm_source=openai)) ## Examples - A trust in South Africa must collect information on all beneficiaries’ amounts vested, owner and trust deed details before filing ITR12T on 19 September. - A Mauritius business importing items previously exempt could now move into a non-exempt VAT category due to schedule changes under Finance Act 2026 and will need to budget for VAT on inputs. ## Consequences of Non-Compliance - Fines and penalties for late filings or incorrect data submissions (e.g. under SARS’ third-party reporting) - Loss of ability to claim zero-rate VAT or exemptions, or having to pay duties and tariffs retroactively. - Disruption of import/export operations due to undeclared or incorrectly classified goods. ## Bottom Line Compliance is not static. Africa's tax authorities have been active: whether it’s SARS expanding its third-party data reporting window, or Mauritius changing VAT schedules, staying informed is your best protection against risks.