Summary
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The Ethiopian Ministry of Finance issued Directive No. 1006/2024, amending the 2016 guideline (No. 1006/2016) to specify which goods and services are exempt from Value‑Added Tax. It confirms that basic food items, agricultural inputs, certain prepared foods, capital‑lease goods, and health‑related products listed in the annex are VAT‑free, revokes previous exemptions that reduced government revenue, and states the directive’s effective date upon registration.
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