Namibia’s Key Legislative Updates in 2026
Namibia is heading into one of its busiest reform years yet, and 2026 will test how prepared accountants, auditors and business advisors really are. A dedicated Tax Court is on the cards, NamRA is pushing hard toward e-invoicing and real-time data, anti-money laundering rules are tightening, and Parliament is reshaping the regulator that governs the accounting profession itself. Add SEZ reforms, NEEEF, and a sharper focus on governance and procurement accountability, and the message is clear: reactive compliance will no longer be enough. In this article we look at the six developments every professional should be tracking right now, and what they mean for the future shape of the profession.
VAT on Mixed Supplies (Goods + Exempt Services)
Can you charge VAT on a free eye test? If your practice sells glasses and offers eye exams, you’re juggling taxable and exempt supplies—so what does that mean for your VAT? This article breaks down Namibia’s rules (including NamRA’s 90% rule) and shows you step-by-step how to handle invoicing, input VAT, and whether that "free" eye test might land you in hot water.