Côte d’Ivoire

Scope of VAT

VAT is charged on the supply of goods and services rendered or used in Côte d’Ivoire, subject to the exemptions list (article 355 of GTC). All economic activities fall within the scope of VAT, including the activities of independent professionals (lawyers, chartered accountants etc.), except for banking activities for which a specific tax applies.

The tax basis corresponds to the amount of money paid for the provision of goods or services.

In the case of importation, the tax base corresponds to the customs valuation (price of sale of goods plus cost of insurance and transportation, etc. until arrival in Côte d’Ivoire), plus any excise duties.

VAT incurred on the acquisition of goods and services wholly attributable to the making of taxable supplies may be claimed as input tax.

Input tax on some goods and services listed by the tax rules is not recoverable (article 372 of GTC).

Rates applicable

To date, the standard VAT rate is 18%.

A reduced rate of 9% for milk excluding yoghurt and any other dairy product, infant milk and infant food preparations, 100% durum wheat pasta, solar energy production equipment and petroleum products.

Registration threshold

In Côte d’Ivoire, there is a single tax identification number that taxpayers must use to fulfil all their obligations regarding all taxes. However, it is important to note that the persons authorised to invoice VAT must be either natural persons or corporate/commercial entities realising an annual turnover before tax equal to, or more than, XOF 200 million.

Businesses with lower turnover do not collect VAT. As such, they are not allowed to deduct VAT borne of their purchases.

Non-residents performing taxable transactions in Côte d’Ivoire must appoint a representative domiciled in Côte d’Ivoire and accredited by the tax authority to comply with VAT diligences and payment. In case of failure, the VAT and where applicable, the penalties relating thereto, shall be due by the beneficiary of the taxable service.

Where a taxpayer is not domiciled in Côte d’Ivoire, he must have a representative domiciled in Côte d’Ivoire accredited with a tax department, who undertakes to complete taxpayers’ obligations.

Taxpayers subject to a real tax regime are required to file by the 15th of the month following the completion of their operations.

Taxpayers who are subject to the large companies’ division are required to file their return as follows:

• no later than the 10th of  the month following the month of service for oil and mining company

• no later than the 15th of  the month following the month of good delivery for trade company

• no later than the 20th of  the month following the month of service for common service company

Operators of online sales platforms or digital services not established in Côte d'Ivoire must file their tax return online and remotely by the 15th of the month following the sale or service, under a simplified procedure set up by the tax authorities.