Togo

Scope of VAT

VAT is an indirect tax charged on the supply of goods and services rendered or used in Togo, subject to the exemptions list. All economic activities fall within the scope of VAT, including the activities of independent professionals (lawyers, chartered accountants etc.), except for medicals and teaching activities (articles 180 GTC). This is also the case for banking activities for which a specific tax applies.

The tax (the taxable basis) 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 Togo), 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.

A VAT prepayment or withholding tax scheme will be introduced from 1 January to 31 December 2023.

Rates applicable

Registration threshold

Individuals or company who independently carry out, on a regular or occasional basis, one or more transactions subject to VAT, when their turnover exceeds XOF 60,000,000.

Also, individuals or company exercising a liberal profession as well as the holders of offices are automatically subject to VAT, regardless of the amount of turnover achieved. 

The same applies to persons exercising the profession of air and sea transport commission agents, air and sea freight agents, approved port commission agents, ship's agents and maritime expertise professions.

Every taxable person, even if it is occasional, must submit a declaration of existence provided by the tax authorities within 15 days of the start of operations or the opening of their operations or of the opening of the establishment.

They must also submit to the tax department no later than the 15th of each month and, for the previous month, a declaration in accordance with the prescribed model indicating the amounts of their taxable and non-taxable transactions, the gross amount of tax assessed, details of deductions made, the amount of tax due or, as the case may be, the tax credit.

The return must be submitted within the same time limit when the taxable person has not carried out any taxable transactions.