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the final tax paid on such transaction, as concerns registered taxpayers assessed on the basis of actual earnings and the simplified taxation system.

Input tax expressly denied

region, the specific turnover of these operations must appear in both the numerator and denominator.

A deduction is acceptable only following verification of the proportional deduction.

VAT incurred on the following expenses is expressly denied as input tax deductions:

  • expenses for housing, lodging, catering, receptions and shows, and the costs of hiring a private car or passenger transport vehicle;

  • importation of goods used for business purposes but which are unused ad re-exported as is;


Where the tax authority notices a shortcoming or an inaccuracy or omission in the data used as a basis to calculate any taxes, duties or sums due under the General Tax Code, the corresponding adjustments shall be made following the adversary procedure. The onus of proof will lie with the tax authority.

goods and services purchased by the enterprise but which are used by third parties, the management or employees of such enterprises; and



services relating to goods exempted from the right to deduction.

VAT is payable on the importation of goods.

Partial exemption


For taxpayers not exclusively carrying out transactions giving a right to deduction, the deduction must be made proportionately. Such deduction shall apply to fixed assets and to goods and services. It shall be calculated from the fraction of turnover pertaining to taxable transactions.

The fraction is calculated as follows:

For suppliers to the state, regional and local authorities and public administration establishments, the VAT is deducted at source at the time of payment of bills and transferred to the taxation service, or failing that, to the competent accounting station under the same conditions and time limits applicable to other transactions.

  • the numerator – the amount of the income corresponding to the transactions liable for VAT, including exports,



  • the denominator – the amount of all

income realised by the taxpayer.

In the case of hauliers engaged in interstate freight forwarding operations and related services in the CEMAC

The exportation of products shall entail a right to deduction and, where applicable, a tax credit where VAT on such product was prepaid.


In the case of services provided directly at the manufacturing, processing or packaging stages of exported products, as well as to the transportation and transit operations relating thereto, the deduction shall not be final until proof of actual exportation and prepayment of VAT is shown.

Refunds to foreigners

In application of the principle of territoriality of VAT in Cameroon, foreign entities do not qualify for a refund.

Place, time and value of supply

Place of supply

Transactions carried out in Cameroon and not listed among the exemptions are liable for VAT even when the residence or head office of the real taxpayer is situated outside Cameroon.

Time of supply The tax shall be due as follows:

  • on the supply of goods – when the chargeable event takes place;

  • on receipt of the price, payment by instalments or advances made for real estate to low-cost housing and the development of industrial zones, as well as phases of services and works. Such liability shall also concern state suppliers, government services with an annex budget, public establishments and corporations, as well as regional and local authorities;

  • on transfers of fixed property – on the date of conveyance or transfer of the property;

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