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A tax invoice may be issued in French or English and may not be in a foreign currency.

Credit notes and debit notes

Cash receipts such as interest or damages for nonperformance of contract terms, which are not payments for any business transaction, are excluded from the basis of assessment.

Additional export documentation

Additional export documentation required includes a CEMAC origin certificate for supplies of the CEMAC zone and a health certificate for supplies of animal origin.


The accounts of a subsidiary or branch of an undertaking established outside Cameroon may not be invoked in litigation with the tax authority unless they show the profits made by the same subsidiary or agency.

Records must be kept for a period of ten years. Where accounting is done by computer, the tax authority may seek technical assistance from experts in order to conduct tests on the equipment used by the enterprise and check the following:

  • the accounting system used;

  • all of the information, data and processing directly or indirectly used to produce the accounting or tax results or draft the documents that are mandatory under the General Tax Code; or

  • documents concerning analysis, programming and execution of processing.

Taxpayers must produce, at the request of the Tax Authorities, all mandatory accounting documents and records, supplemented, where necessary, by the accounting items applicable to the nature of the activity undertaken, in order to establish authenticity of the information mentioned in a tax return.

Specific VAT rules

Bad debts

For taxes that cannot be collected due to a change in the situation of the taxpayer at the time of assessment, the collector of taxes will submit the lists of irrecoverable taxes to the Director of Taxation.

The lists must, for each irrecoverable tax, indicate the nature of tax, reference of the issue for collection and the amounts uncollected, as well as any information or details showing clearly that such taxes have become irrecoverable. They will be submitted along with documents to support the measures taken to recover the said taxes. The collectors of taxes who are personally and financially responsible for tax recovery may be discharged and freed from performing such duty where the bad debts are officially listed. The Minister in charge of Finance shall issue a registered certificate for all taxes considered as bad debts.

Land and buildings

Real estate transactions of any kind carried out by real estate developers are taxable. For transfers of property, liability for payment of VAT is due on the date of conveyance or transfer of the property.


VAT credits may be refunded within three months of the filing of the application to industrialists and leasing institutions that have carried on investment activities specified under provision 105 of the General Tax Code.

Promotional gifts

Free distribution of goods for advertising or sales promotion purposes is excluded from the basis of assessment.

Small retailer scheme

Subject to a discharge tax exclusive of payment of the business licence, personal income tax and VAT (category A).

Tourism industry

Tourism is subject to a discharge tax exclusive of payment of the business licence, personal income tax and VAT (category C).

Other indirect taxes

Import duty

The basis of assessment for imports is determined by adding the amount of customs and excise duties to the taxable value.

For goods entering the territory of a CFA or CEMAC member state, the basis of assessment is the ex-works value, excluding forwarding costs. The basis of assessment for the excise duty on imports shall be determined by adding the amount of the customs duty to the taxable value.

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