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Cameroon VAT on non-resident digital services

Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies via electronic platforms and the commissions received by the platform owners. Foreign providers must appoint a VAT Fiscal Representative.

The current VAT rate in Cameroon is 19.25%.  VAT Calc’s global VAT and GST on digital services blog tracks indirect taxes on digital and e-services

What digital services are liable to Cameroon VAT?

Income from electronic or digital services covers:

  • Advertising
  • Software licences (eg cloud or SaaS)
  • Data storage and processing
  • Platform operator commissions
  • Telecoms
  • Broadcasting

VAT registration and compliance

There is a XAF50 million (approx. €75,000) annual sales VAT registration threshold.  Registration may be processed online, and requires a local VAT representative who become jointly and severally liable for the seller’s VAT. Failure to appoint an agent would shift the VAT obligations to the customer who would be required to withhold the VAT due.

Once registered, VAT returns are due each month. They must be filed electronically, along with VAT remittance, but the 15th of the following month.

Marketplace operators acting on behalf of their third-party merchants take on the VAT reporting responsibilities of their merchants.

Preparing VAT or GST filings can be challenging.  VAT Calc’s single platform VAT Filer can correctly complete any country submission with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Cameroon 19.5% Jan 2020 XAF 50 million
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Israel 17% 2022 Proposal in 2021/22 budget
Ivory Coast 18% 2022 -
Kenya 16% Sep 2013 -
Kuwait 5% Jan 2023? - TBC
Mauritius 15% 2020
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2015 TZS 40 million Only resident
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 Nil
United Arab Emirates 5% Jan 2018 AED 375,000
Zimbabwe 14.5% Jan 2020 Nil

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