Côte d’Ivoire joins over 90 countries levying VAT on non-resident e-service providers and platforms
The West African state of Ivory Coast has imposed Value Added Tax on non-resident providers of digital services to consumers from 4 January 2022. This will require foreign providers of electronic service to register with the Direction Générale Des Impôts, DGI, through a new, simplified registration process.
Quarterly reporting under simplified non-resident VAT regime
Once registered under the simplified regime, filings and payments are on a quarterly basis. The return and VAT payment is then due by the 15th of the month following the reporting period.
Digital intermediation platform operators facilitating the sales of third party e-services are also now included within the changes via the amending legislation, Tax Annex to the Finance Law for 2022. The new law also enables the DGI to request non-compliant sellers to be blocked on platforms.
The current VAT rate in Ivory Coast is 18%.
Typically, for other Ivory Coast VAT registrations for other taxable supplies, a VAT Fiscal Representative is required.
Preparing digital services VAT returns or other global filings is complex, time consuming and fraught with tax liability risks. VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified 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|
|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|
|Kenya||16%||Sep 2013||KES 5million|
|Oman||5%||Apr 2021||OMR 35,000|
|Saudi Arabia||15%||Jan 2018||Nil|
|South Africa||15%||Jun 2014||ZAR 1 million|
|Tanzania||18%||Jul 2022||Nil||Residents since Jul 2015|
|Tunisia||19%||Jan 2020||Nil||Withholding VAT; 3% Royalty Tax|
|Uganda||18%||Jan 2020||UGX 150m|
|United Arab Emirates||5%||Jan 2018||AED 375,000|