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The following items do not form part of the value of the supply:

  • price reductions that are directly granted to the customer;

  • sums received for the deposit of returnable packaging; and

  • receipts without consideration (i.e. damages).

VAT compliance

Accounting basis and tax periods

The amount of VAT payable corresponds to the VAT collected minus the deductible VAT. The balance has to be paid when submitting the return to the Tax Administration. Even if there is neither taxable nor deductible VAT for a month, the form should be filled in and submitted.

At the end of the fiscal year, when the turnover is determined, the prorate of deductibility has to be recalculated accordingly and deductible VAT regularised. If the taxpayer has chosen to divide into sectors for VAT purposes, it is possible to adjust the sectors according to exempted/non-exempted activities performed.

Returns and payment of VAT VAT returns must be submitted:

  • within 10 days of the month following the carrying out of the taxable operations for taxpayers with a VAT-exclusive turnover of more than XAF500 million; and

  • within 15 days of the months following the carrying out of the taxable operations for the rest.

If there are no taxable operations during the month, a blank tax return with the wording ‘néant’ (nothing) must be returned to the tax administration.




Usually, late payment of VAT is subject to a late penalty amounting to 5% per month or part of a month, with a maximum of 50%.


To the best of our knowledge, there are no refunds of the excess in practice. If the amount paid exceeds the VAT payable, the credit can be offset against the VAT payable during the 12 months following the origination of this credit.

Time limits

If there is any insufficiency, mistake or omission, the Tax Administration can claim the VAT owing within a period of three years from the time the VAT became due.

If the credit (resulting from excess input tax) is not offset against the VAT payable during the 12 months following the origination of the credit, it will be lost. Such a loss is an expense that is deductible under corporate tax.

VAT records

Tax invoices

Invoices delivered by the taxpayer to the customer must indicate:

  • the name, address and tax identification number of the taxpayer;

  • the identification number of the taxpayer at the company register;

  • the share capital of the taxpayer when applicable;

  • the legal nature of the company;

  • the name, address and tax identification number of the company’s customer;

  • the date and number of the invoice;

  • the wording ‘facture’ (invoice) or ‘avoir’ (credit);

  • description of the goods or services rendered;

  • amount net of tax;

  • VAT rate and VAT amount or a statement that the operation is VAT exempt; and

  • amount inclusive of VAT.

Additional export documentation

Since 2002, exporters have to show written proof in the form of the receipt of the country to which the goods were exported and proof of the repatriation of the money by the foreign exchange transaction service.

Record keeping

In the case of the simplified tax system, taxpayers must have regular and available bookkeeping in Chad with the following documents:

  • purchases ledger;

  • stock book;

  • revenues book;

  • payroll and labour expenses book;

  • overheads list; and

  • fixed assets list.

Under the normal system, taxpayers must keep the following documents:

  • referenced and initialled daybook;

  • sales book;

  • purchases ledger; and

  • stock book.

All these documents must be kept for a period of ten years.

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