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Ivory Coast VAT on digital services update

Côte d’Ivoire launches simplified VAT compliance regime for non-residents

The Directorate General for Taxation for Ivory Coast is to introduce a simplified VAT compliance service for foreign providers of digital services on a B2C and B2B basis. This will come into effect from 9 April 2024.

VAT in Ivory Coast is 18%.

The West African state imposed Value Added Tax on non-resident providers of digital services to consumers from 4 January 2022.  This requires foreign providers of electronic service to register with the Direction Générale Des Impôts, DGI, through a new, simplified registration process.

B2B also liable to VAT collections

Unusually, B2B services are also included within the obligation, and cannot benefit from the reverse charge simplification. VAT invoices are also required, which should include the following details:

  • Invoice date
  • Business customer name
  • VAT number
  • Service description

Gross and VAT amounts

Digital services liable to VAT

Income from the following services are liable to VAT:

  • Data services
  • Search engines
  • Gaming
  • Cloud services
  • DIgital content
  • Advertising services
  • Social network platforms

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
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Cape Verde 15% Jan 2022 Nil
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Guinea 18% Jan 2016 Nil
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Madagascar 20% Nil Collections via fiscal rep
Mauritius 15% 2020
Morocco 20% 2024
Mozambique 16% 2017 Nil
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% Jan 2021 SLE 100,000 No non-resident rules
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
Zambia 16% Jan 2024 Fiscal Representative req'd
Zimbabwe 14.5% Jan 2020 Nil

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