Expansion of VAT Obligations for Non-resident E-service Providers in Ivory Coast (also B2B)

• Non-resident suppliers providing digital services to taxable persons in Cote d’Ivoire must collect and remit VAT
• Expansion of prior B2C cross-border e-services VAT collection obligations to include B2C and B2B customers
• Online marketplaces are also required to collect and remit VAT
• Rules are effective six months from the date of publication, April 9, 2024.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.