The highlands of Ethiopia are widely regarded as the birthplace of coffee. The story of Ethiopian coffee dates back to around 850 AD, when both Arabica and Robusta coffee are believed to have originated. Today, Ethiopia remains the top coffee producer in Africa, cultivating over 5,000 varieties. Coffee is a major global export for the country, where agriculture remains a key driver of the economy.
Ethiopia has introduced new tax audits, conducting procedures, and the Assessment Directive No. 1063/2025, marking a significant development in its tax history. Tax audits represent a major challenge within the Ethiopian tax system; the implementation of tax audits contradicts the voluntary compliance expected from taxpayers under the self-declaration tax policy. During these audits, tax auditors often seek additional taxes without a legal foundation, aiming to meet monthly revenue collection targets. This trend significantly harms taxpayers, leading to non-compliance with tax laws and fostering illegal practices.
Directive No. SBB/94/2025 provides a structured regulatory framework for banking operations in Ethiopia. The directive outlines the procedures for licensing and renewing banking businesses and representative offices. Adhering to these guidelines is crucial for maintaining the stability and integrity of the banking sector in Ethiopia.
Explore Ethiopia’s transition to electric vehicles with an in-depth look at the legal and institutional framework shaping the shift. Learn about policies, regulations, and challenges in EV adoption.
The Ethiopian tax administration has experienced considerable changes with the implementation of Directive Number 889/2025, which supersedes the previous Directive Number 137/2010. This directive brings important modifications in the categorization and waiver of tax administration penalties.
On June 27, 2016, during its 36th regular meeting, the House of Peoples Representatives ratified Value Added Tax (VAT) Proclamation No.1341/2016, by replacing Proclamation No.285/1994. The Proclamation became effective immediately upon its approval.
The proclamation incorporated substantial updates in the VAT proclamation, it tried to address changes in economic activities, electronic transactions, tax exemptions, and the relationship between input and output tax, and aligned the system with existing global standards. It is made to create clear and effective legal frameworks that contribute to an efficient implementation of VAT within the national legal system.
The well-known and prominent novel love unto Grave (ፍቅር አስከ መቃብር) was adapted in the film series aired by the state media, EBC, in early October. The film series produced by EBC and directed by the renowned cinematographer and director Sew Mehon (Somic). However, after airing for four consecutive episodes, the federal Supreme Court, up on the application of the author heirs issued an interlocutory injection order suspending the broadcasts. Additionally, the court is now entertaining the case brought by the heirs, summoning the defendants to submit their statement of defense.
The draft bill on Real Estate Development, Marketing, and Property Valuation has been tabled before the House of Peoples’ Representatives (HPR) for ratification following discussions by the Council of Ministers. This article aims to highlight the contents of the draft proclamation as a legal update and point out areas of concern that should be reconsidered during the ratification process.
By Arba Beyene Highlight on Background of Taxing Undistributed Profit. Taxing undistributed profit of companies, more numerously PLCs in Ethiopia, has for a long time been the reason for complaints and proceedings within the tax dispute resolution system. In 2013 the...
By Ketema Adane The Importance and Challenges of Fair Market Value: The issue of "Fair Market Value" (FMV) plays a central role in Ethiopian tax law, impacting various aspects like asset costs, sale considerations, and in-kind benefits. It ultimately affects taxes and...
By Ketema Adane Excise Taxes: A Dual Role Excise taxes serve a twofold purpose: generating revenue for the government and influencing consumer behavior. They provide a reliable source of income by taxing goods with consistent demand. Additionally, they discourage...
By Ketema Adane Ethiopia Enters the Digital Age: From Crypto Ban to CBDC Launch Introduction While Ethiopia's National Bank of Ethiopia (NBE) establishment proclamation (No. 591/2008) designates Birr as the sole legal tender, a significant shift is underway. On June...
By Ketema Adane Bargicho Ethiopian tax policy emphasizes voluntary compliance through self-assessment. This means taxpayers are periodically obligated to calculate and pay their own tax liability according to relevant tax laws. If a taxpayer misses the deadline for...
By Arba Beyene Introduction Use of fake invoices created problems like brand falsification, money laundering, terrorist financing and claiming input tax return from tax payers’ money. But sometimes it may also put genuine tax payers in a situation where the input tax...
Our law firm has team of lawyers having knowledge and experience in assisting people with immigration related matters. Our lawyers ensure fulfillment of all necessary documents, provide advice on visa application and make sure that all requirements are adhered to....
Lawyers play crucial role in protecting interests of investors by identifying legal requirements regulating investments and ways to comply with those requirements. Deal-making, negotiation, assessment of risks and benefits related to merger and acquisition; ensuring...
The sector of Energy is a pivotal sector in the development strategy of the country in terms of consumption for households to investments and export to earn foreign currency. In this regards, Ethiopia issued a proclamation that enables and facilitate the private...
Because of liberal approach brought by the investment proclamation No. 1180/2020, foreign investors are allowed to carry out domestic air transportation jointly with domestic investors and international air transportation jointly with government of Ethiopia....
Ethiopia’s focus on building green economy has opened up opportunity for investors working on areas of manufacturing environment friendly machineries. The country gave also more attention to involvement of artificial intelligence on its different economic sectors. It...
Now, in Ethiopia many foreign and local companies are operating in different mining commodities to be benefitted and benefit the country at large. Apart from this, there are a large assortment of future investments opportunities found in Ethiopia in terms of mutual...
The Ethiopian parliament issued Civil Societies organizations proclamation no 1113/2019 with the aim of ensuring the fullest exercises of freedom of association to protect the rights of citizens and to enhance the development and the democratization of the country. In...
At the heart of a just society lies Government and Public Law. Ethio-Alliance Advocates LLP navigates this intricate domain, ensuring responsible governance, safeguarding public interests, and upholding individual rights. We serve diverse clients: like government...
This blossoming sector, brimming with hotels, restaurants, theme parks, and travel agencies, weaves a tapestry of experiences enriching lives and propelling economic growth. Its impact reverberates: generating billions, creating millions of jobs, attracting foreign...
Following the promulgation of the investment proclamation, some sectors that were considered to be reserved only for the public sector have been open for the private sector. Public private partnership (PPP) can help overcome inadequate infrastructure that hinders...
EAA’s Real Estate Practice area Group provides comprehensive advice on all aspects of real estate laws, including setting up of a real Estate company, acquisition, development, leasing, financing, compliance, entitlements, and disposition. EAA’s Real Estate lawyers...
Ethiopia is liberalizing many sectors that were otherwise reserved for local investors. One of the area that the government is planning to liberalize is banking sector. With the opening up of various sectors for foreign investors coupled with the coming of capital...
Agriculture is one of sectors that the government focuses on and gives incentive for the investors intending to engage in as food insufficiency is critical as a country. Adding value on agricultural products by agro processing and environment and healthy friendly...
A free lawyer may sound like an oxymoron. But, pro bono (short form of the term “pro bono public”) is fundamental to access to justice and we are planning to deliver in a more systematic and organized manner. Support for pro bono activity is a core value of our Firm....
Harnessing innovation and digital transformation is essential to the long-term success of companies and institutions. In modern knowledge a large part of the value of corporate business is based on intangible assets and goodwill. That is why intellectual property...
We have team members who have unparalleled well grounded tax experience and expertise. With deep understanding of procedural rules and substantive issues, clients benefit from EAA’s creative approaches to problem solving approach. EAA’s tax team includes former tax...