Ethiopia VAT guidelines
VAT in Ethiopia for businesses — the 15% standard rate under VAT Proclamation No. 1341/2024, the ETB 2,000,000 registration threshold and Directive 1104/2025 (every Category "A" taxpayer and bookkeeping taxpayer must register), tax invoices at the time of supply, QR codes on printed invoices, real-time e-invoicing under Directive 1142/2026, monthly returns, refunds and the ETB 100,000 per-invoice penalty.