The Sao Tome and Principe Tax Directorate recently published Administrative Guideline No. 6 of 2023, which established a VAT exemption for agricultural, horticultural, fish, and livestock products produced and sold on the domestic market. The exemption is generally effective from 1 June 2023, which is the date Sao Tome and Principe's new VAT regime entered into force on 1 June 2023 (previous coverage).