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Guide · Namibia · Published 2026-10-11

How to invoice in Namibia: what to include

The fields a Namibia invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • N$ NAD
  • VAT 15%
  • TIN
  • A4
  • English

Figures and dates in this guide come from public sources as of 2026-10-11 and have not yet been checked against Namibia Revenue Agency (NamRA)'s current publications. Confirm anything you rely on.

What every invoice must show

  • The words 'tax invoice' in a prominent place, and only one tax invoice per supply. If the customer loses it, you may give a copy clearly marked 'copy'.
  • Your name, address and VAT registration number, plus the name and address of the recipient — and an individualised serial number with the date of issue.
  • The quantity or volume supplied, and three separate figures: the consideration for the supply, the total tax charged, and the consideration including tax.
  • No tax invoice is needed for a cash sale where the total consideration is N$1,000 or less — that ceiling rose from N$100 on 1 October 2024. A registered customer who did not get one can ask in writing within 60 days of the supply, and you then have 14 days to provide it.

Numbering, keeping and correcting invoices

A VAT-registered business keeps the original of every tax invoice, credit note and debit note it receives and a copy of every one it issues. These records must be kept for at least five years after the end of the tax period to which they relate and produced on demand by a taxation officer (VAT Act, section 48(1) and (5)).

Corrections have a strict form. If the tax shown on an invoice was too high, you issue a tax credit note. If it was too low, you issue a tax debit note. These are the only cases in which either may be issued, and you issue only one note for the excess (section 22). A lost credit or debit note can be replaced only by a copy clearly marked "copy".

Failing to provide a required tax invoice, credit note or debit note, or knowingly issuing one that is materially wrong or incomplete, is an offence with a fine of up to N$8,000, imprisonment of up to two years, or both (section 55).

Electronic invoicing in Namibia

There is none. Namibia has no e-invoicing mandate, no clearance platform and no fiscal device requirement. Paper and ordinary electronic invoices are both fine. The 2025/26 budget speech put a national e-invoicing system for VAT-registered taxpayers at April 2026; the 2026/27 budget statement of 27 February 2026 dropped that date and folded e-invoicing into a VAT modernisation package running across the 2026/27 to 2028/29 medium-term framework, with no launch date. No enabling amendment to the VAT Act has been gazetted. What is expected of you today is online filing on ITAS, not electronic invoicing.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Namibia Revenue Agency (NamRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Namibia Revenue Agency (NamRA).