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Côte d’Ivoire


VAT registration

The VAT legislation is contained in the General Tax Code. VAT was introduced in 1960 to replace the local tax on turnover. There is no special VAT authority in Côte d’Ivoire. Every tax office deals with all taxes due by taxpayers under its jurisdiction.

Compulsory registration

There is no special registration just for VAT purposes. A compulsory tax registration applies to business entities located in Côte d’Ivoire. This general tax registration covers VAT as well.

Rates and scope



VAT is levied at a single rate of 18%, except when an exemption or zero- rating applies.

The client of a nonresident supplier company plays the role of local fiscal representative under the reverse-charge rule.

VAT is reduced to 9% on certain food products, such as milk and pastas.

This measure generates structural credits of VAT for the companies concerned, which are allowed the refunding of these credits for the operations liable for VAT at the reduced rate.

Application for registration

The general tax registration application lodged with the relevant tax authorities covers VAT as well.


The general tax deregistration principles apply.


Output tax

VAT is charged on the supply of goods in Côte d’Ivoire and services rendered or used in Côte d’Ivoire.

All the economic activities are within the scope of VAT, including the activities of independent professionals (attorneys, lawyers, chartered accountants, etc.), with the exception of banking activities, which are subject to a special tax on banking operations (at a rate of 10%). However, the rate is reduced to 5% when the banking operations involve small and medium-sized businesses, for financing credit in respect of their computing and industrial equipment.

Advertising and prices

Advertised prices are generally stated inclusive of VAT, but it is possible to advertise prices exclusive of VAT. However, in that case it must be clearly stated in the advertisement that the prices are exclusive of VAT.

Calculation of output tax

The tax is calculated on the basis of the price of goods or services, including all the additional charges borne by the customer, such as transportation charges, package charges and insurance.

Exemptions and zero-rating

Exempt supplies

The main exemptions apply to professions concerned with activities related to:

  • health;

  • insurance and reinsurance;

  • agriculture;

  • transport companies; and

  • education.

Zero-rated supplies

The export of goods and similar transactions are zero-rated supplies.

Input tax

Input tax allowed

VAT incurred on the acquisition of goods and services wholly attributable to the making of taxable supplies may be claimed as input VAT.

Partial exemption

Any VAT incurred on the acquisition of goods and services that cannot be wholly attributed to the making of taxable supplies may be deducted as input VAT in part only.

The apportionment of input tax that can be claimed is determined by reference to the level of taxable use or consumption of the goods and subject to the normal rules for deducting input tax.


No subsequent adjustments need to be made in respect of a change of use of the goods or services.

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