Overview
The Togolese General Tax Code prescribes that non-residents with a digital presence in Togo are subject to VAT on any ESS to persons domiciled in Togo.
Key provisions applicable to VAT on ESS
| Particulars | Description |
| Scope | Both B2B and B2C |
| Liability to remit VAT | The non-resident must appoint a representative domiciled in Togo on its behalf to charge and remit VAT. Failure of the remittance of the VAT, the recipient or beneficiary of the taxable transaction will be held liable. |
| VAT rate | 18% |
| Taxable value | Taxable sums or consideration payable by the recipient of the service. |
| Effective date | 19 February 2026 |
| VAT registration threshold | Companies or individuals with a turnover which exceeds XOF 100,000,000 (circa USD 175,000) |
| Tax invoice | Yes |
Services in scope
All digital services and e-commerce. Please note that the services are broad as tax authorities have not specified any exclusions or exemptions for specific services.
Registration and compliance
A non-resident supplier should register with the Togolese Revenue Office for tax purposes and obtain a tax identification number (“NIF”). Further to the registration, the ESS provider will be required to appoint a representative to facilitate the filing obligations due in Togo. VAT is declared and paid monthly, no later than by the 15th day of the month following the month the transaction occurred.
Invoicing
Service providers must issue standardised invoice physically or electronically. The invoice must include the following details:
- The invoice number
- The company’s tax identification number
- The invoice date
- The supplier's name or business name, address, and registration number in the trade register
- The nature and purpose of the transaction
- The price excluding tax
- The tax rate and amount due
Once Togo’s electronic invoicing system is fully implemented, companies must issue standard electronic invoices incorporating the details listed above.
VAT on costs
Non-resident digital service providers are not eligible to deduct input VAT in Togo.
Other consideration
A withholding tax of 20% applies to all remuneration for ESS provided or used in Togo paid to foreign electronic service suppliers located in a country with no Double Taxation Agreement with Togo.
VAT on cryptocurrency/digital assets
Togo does not have specific VAT rules on cryptocurrency as cryptocurrency related activities are not legally recognised in Togo.
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