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
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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)
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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)
Tariffs & VAT in South Africa
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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)
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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)
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)
What You Must Do Now
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Audit your supply chain and billing to confirm your goods/services fall under correct schedules or have zero-rating or exemptions.
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Ensure accurate third-party documentation: Banks, insurers, trust entities should have compliant systems for IT3 data submissions.
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Prepare trust’s financials ahead of the 19 September 2026 opening, including beneficiary reports and financial statements.
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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)
Examples
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A trust in South Africa must collect information on all beneficiaries’ amounts vested, owner and trust deed details before filing ITR12T on 19 September.
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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
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Fines and penalties for late filings or incorrect data submissions (e.g. under SARS’ third-party reporting)
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Loss of ability to claim zero-rate VAT or exemptions, or having to pay duties and tariffs retroactively.
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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.