Indirect tax - Côte d’Ivoire

Value Added Tax (VAT) is the main type of indirect taxation in Côte d’Ivoire and in other French-speaking African countries.
The supply of goods and services provided by a taxable person acting as such, are subject to VAT except for wages and agricultural activities.
VAT is a tax on consumption which is applied during the production and distribution process to most goods and services. It is also applied to goods, certain services entering the country and also on commissions received by operator of online sale platforms or digital service. Although VAT is ultimately borne by the consumer by being included in the price paid, the responsibility for charging, collecting, and paying it to the Ivorian tax authorities at each stage of the process rests with the business performing the supplies or selling the goods.
An established business will charge VAT (output VAT) on its sales of goods or services and incur VAT (input VAT) on its purchases. The difference between the output VAT and the input VAT in each declarative period will be the amount of VAT payable by the established business to the Ivorian tax authorities. Where the input tax exceeds the output tax, a VAT refund can be claimed according to procedures defined by the tax authorities

The tax legislation does not provide any limit for this tax. However, to be able to invoice VAT, the annual turnover of the company must be over 100.000.000 XOF.

N/A.

No, there is no specific legislation. However, since 2022, non-resident suppliers of electronically/digital services to private consumers resident in Cote d’Ivoire are subject to VAT. The VAT is due, on online services purchased via the non-resident suppliers, but also on commissions paid or collected by these platforms.

When a person who does not have a permanent establishment or reside in Côte d’Ivoire but carries out or makes taxable transactions, the tax is paid by the person intervening in any capacity whatsoever for the non-resident, or, failing that, by the purchaser or the beneficiary of the provision of services who are jointly and severally liable for his payment.

The principle is that a non-established business has no obligation to designate a fiscal representative. If there is no fiscal representative, the tax is paid by the client or the beneficiary of the service.

VAT tax return must be submitted monthly, generally the 15th of each month if the amount of the tax to paid exceed 25,000 FCFA (38,11 €).

Big companies and medium companies must submit their tax return on the following dates:
• no later than the 10th of the following month, for industrial enterprises, oil and mining companies
• no later than 15 months for trade companies
• no later than the 20th of the following month for service providers.

Where the monthly tax is less than 25,000 francs CFA (€38,11), the tax return may be submitted on a quarterly basis.

A default surcharge penalty may be imposed by the tax authority if VAT returns are not submitted on time, or the related tax is not paid by the due date.

For the late submission or payment, a late interest rate of 10% on the unpaid VAT. Each month or fraction of a month of additional delay gives rise to the payment of an additional interest of 1%.

When no duty is due, the delay in filing the declarations is sanctioned by a fine of 20,000 Francs plus 10,000 Francs per month of additional delay. The fine is increased to 1,000,000 Francs plus 100,000 Francs for companies under the authority of the Department of Large Companies; 500,000 Francs plus 50,000 Francs per month of delay for companies under the authority of the Department of Medium-sized Companies; 100,000 Francs plus 10,000 Francs per additional month of delay for companies under the authority of the Regional Departments.

For operators of online sales platforms or digital services not established in Ivory Coast, in addition to the sanctions mentioned above, access to the platform from Ivory Coast will be suspended.

In the event of insufficient declaration, the amount of the rights evaded is liable in addition to the interest for late payment, an increase of:
• 30% if the amount of the rights corresponding to the insufficiencies, inaccuracies or omissions does not exceed one quarter of the rights actually due
• 60% if this amount is more than a quarter of the rights actually due
• 150% in case of fraudulent practices.

Yes, it must be attached to the VAT return, the statement of input VAT deductible (VAT invoiced by suppliers when buying goods or services) imputed by the taxpayer on its output VAT.

If the statement is not produced, contains incorrect information or incomplete mentions resulting in penalties and the reinstatement of the deductions made.

Yes, in case of tax audits or fraud.

No.

• The precise identification of the person who issues the invoice, including his/her company name, address, trade registration number, bank references, taxpayer account number assigned by the Tax Authorities, his/her tax regime and the tax department of the Tax Authorities which it depends on for its professional tax obligations.
• The customer’s name, address and taxpayer account number assigned by the administration.
• The date of the invoice.
• The price excluding VAT of goods delivered or services rendered.
• The rate of VAT.
• The amount of VAT payable.
• If it’s a company it must have: the legal form of the company, its share capital, the method of administration and management of the company.

The VAT declaration is completely digitalized and is made online via the portal “e-impôts”.
An online control of the tax deduction duty has been instituted since 2022.

To be able to deduct, the taxpayer must ensure that:
• The VAT declaration has been exclusively subscribed on the “e-impots” portal
• Suppliers are registered in the file of the tax administration.
• Suppliers are subject to VAT.
• Existence of the supplier’s VAT declarations for the last twelve (12) months