Ivory Coast VAT on digital services 2022

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.

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Africa & Middle East VAT on digital services