Court Case Could Shake Up Tourism Sector VAT Rules
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A big VAT dispute has landed in court – Wild Africa Travel vs. Namibia Revenue Agency (NamRA) – and it could affect how tourism businesses handle VAT.
What’s the issue?
Wild Africa Travel buys hospitality rights from local suppliers and sells them to overseas tour companies. They’ve claimed input VAT on these costs since 2012. But after a 2017 audit, NamRA rejected those claims, saying they’re not allowed.
Who’s saying what?
Wild Africa Travel says it’s a travel broker, not an entertainment provider, and therefore should be allowed to claim input VAT.
NamRA disagrees. They say Wild Africa is just a booking agent, and under Namibia’s VAT Act, agents can’t claim input VAT on hospitality rights unless they’re actually supplying entertainment.
The Tax Tribunal already sided with NamRA, but Wild Africa is now appealing the decision in court.
Why this matters for accountants and tourism clients:
If the court rules in NamRA’s favour:
Travel brokers could lose their VAT input claims, even on deals going back years.
Businesses might need to restructure how they sell tourism packages to stay VAT-compliant.
It could change the way B2B tourism services are taxed in Namibia and beyond.
📅 The case has been postponed to 19 November 2025, but the outcome could set a major precedent for VAT treatment in the sector.
If you have clients in tourism, now’s the time to start reviewing their VAT setup.
Source: Lazarus Amukeshe LinkedIn
