Chad VAT on digital services – extended to platforms

Jan 2025 platforms retrospectively responsible for VAT

Chad’s Minister of Finance and Budget has presented the 2025 which extends the existing VAT on digital services obligation to facilitating digital platforms. This will apply retrospectively from 1 January 2025.

Any platform or marketplace will have to collect 17.5% VAT on behalf of their third party electronic service sellers (goods, too), and remit to

January 2023 VAT on e-services

Chad imposed VAT on electronic services from 1 January 2023. This includes domestic and non-resident providers.  Non-resident must appoint a local VAT representative or fiscal representative who is liable to the provider’s VAT.

Non-residents may reclaim local input VAT if incurred.

Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers.

VAT Calc’s VAT Filer can accurately populate Chad or other country VAT return with verified data from our VAT Calculator or VAT Auditor services

Determining if Chad VAT is due

Any provider or liable intermediary must establish if the place of consumption is Chad, and VAT therefore due. They may reply on the following:

• Customer billing address
• Customer incorporated in Chad
• Chad IP address
• Any other similar evidence

Digital services subject to Chad VAT