The Ivory Coast is the latest next African jurisdiction to extend its VAT rules to the B2C supply of digital services provided by non-resident businesses.
The VAT rule changes apply from January 2022. The news was originally contained in a draft tax schedule published by Ivory Coast’s tax authority (Direction Générale Des Impôts, DGI) on October 11, 2021.
As a result, non-resident businesses supplying digital services to customers based in the Ivory Coast will need to register for VAT, collect VAT, and remit the VAT collected to the tax authority in the West African state. The standard VAT rate in the Ivory Coast is currently 18%. A simplified registration system, in line with OECD recommendations, was also introduced. The payment of VAT will be on a monthly basis with a deadline of the 15th day of the following month.
Source Vertex
