We are delighted to present the tenth edition of our newsletter, featuring insightful updates on recent legal developments shaping Ethiopia’s regulatory landscape.
Contents:
In this edition, we offer an overview of notable legislative developments introduced during September and October 2025. These are:
A. Startup Proclamation No. 1396/2025
B. Directive on Registration for Value Added Tax No. 1104/2025
C. TOT to VAT: Procedural Manual
The Ministry of Finance has issued an explanatory note on the Income Tax (Amendment) Proclamation No. 1395/2025 on November 6, 2025. The note highlights the criminal liability applicable to any person who continues to use TOT invoices following their cancellation, Minimum Alternative Tax (MAT), tax on dividends, restrictions on cash-based transactions, and other relevant provisions under the Proclamation.
This article is for general information only and is not legal advice. Laws and regulations change, and it may not reflect the latest developments — please obtain advice on your specific circumstances before acting.