Côte d’Ivoire
Overview
VAT on electronically supplied services (ESS) was introduced in 2022. The tax authorities clarified the conditions of its implementation through a note dated 9 October 2023.
Release date: April 2024
Key provisions applicable to VAT on ESS |
| Table 1 |
Services in scope |
|
Registration and compliance |
| In support of the simplified return, VAT must be paid quarterly by electronic means via the e-impôts portal of the tax administration. Payment is due by the 20th of the month following the end of each quarter, i.e. by 20 April, 20 July, 20 October and 20 January of each year. |
Invoicing |
For B2C invoicing, there are no particular rules. As such, non-resident companies can invoice in accordance with their own procedures. For B2B invoicing, while companies will continue to use their current methods, non-resident companies must include the following details to allow VAT to be deducted for B2B customers: the customer’s name, taxpayer account number, the nature of the service, the date of the service and the amount concerned. |
VAT on costs |
| Non-resident suppliers registered under the simplified tax registration are precluded from recovering any VAT incurred on costs in Côte d’Ivoire as input tax, i.e. any VAT incurred in Côte d’Ivoire by non-resident suppliers is an absolute cost. |
Other considerations |
| A withholding tax of 20% applies to all remuneration for ESS provided or used in Côte d’Ivoire paid to foreign electronic service suppliers located in a country with no double tax agreement with Côte d’Ivoire. |
Particulars |
Description |
Scope |
Both B2B and B2C |
Liability to remit VAT |
Non-resident supplier |
VAT rate |
18% |
Taxable value |
The price payable by the recipient of the supply |
Effective date |
4 May 2022. To allow companies concerned to adapt their management tools, tax filing and payment took effect within a period of six months from 9 October 2022. |
VAT registration threshold |
Companies or individuals with a turnover that exceeds XOF200,000,000. |
Tax invoice |
Yes |
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