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Côte d’Ivoire



Except for exempted goods, VAT is due during the customs clearance procedure.


VAT related to services rendered by nonresident companies is collected through the reverse charge mechanism. The VAT due is declared and paid by the client located in Côte d’Ivoire.



Goods exported are zero-rated, but exporters are entitled to recover VAT on their inputs. Tax credits may be refundable, subject to certain conditions.


Services related to export operations are exempted from VAT. The export of services (services rendered to nonresidents) is subject to VAT, provided the services are used in Côte d’Ivoire.

Refunds to foreigners

VAT paid by foreigners on goods exported by them is not allowed as a refund. Refunds are also not allowed to foreigners in respect of services consumed in Côte d’Ivoire.

Place, time and value of supply

Place of supply

VAT is due on supplies in Côte d’Ivoire, on both importation and local sales.



Time of supply

Objections and appeals

For VAT purposes, a supply of goods is deemed to take place at the time of the delivery of the goods. VAT is due at the time of the delivery of goods on the issued invoices.

Claims for VAT, like claims for all other taxes, must be submitted to the head of the Tax Administration or his representative.

In the case of services, the operation is deemed to take place at the time of the performance of the services. VAT is due at the time of the payment of the price of the services.

Time limits

There is no special claim time limit for VAT. The general time limit for tax claims is the end (31 December) of the second year following the tax collection procedure.

Value of supply

VAT is based on the purchase value, except for importation of some goods, for which a special customs value is used for VAT calculation.

VAT compliance

Accounting basis and tax periods

Entities performing activities in Côte d’Ivoire that are subject to VAT must comply with the local accounting requirements (SYSCOA accounting procedures). Tax periods are periods of one month each.

VAT records

Tax invoices

The content of invoices is prescribed in the General Tax Code and the Tax Procedure Book, and includes:

  • the purchase price exclusive of VAT;

  • the rate of VAT; and

  • the amount of the VAT due.

For input VAT deduction purposes, new standardised invoices with a special sticker must be issued with effect from 2005.

Returns and payment of VAT

VAT related to the transactions of one month is to be declared and paid at the latest by the 15th of the following month.

Interest and penalties

Late payment of VAT will result in interest at a rate of 10% that is increased by 1% for each additional month that the VAT is due.

Electronic invoices are not allowed by the Tax Authorities. A paper copy invoice must be issued. A supplier must issue his invoices himself – an agent may not issue the invoices. Invoices should be issued in French, which is the official language. Invoices may be issued in foreign currencies. However, it is useful to draw invoices in the equivalent local currency, CFA francs.

Credit notes and debit notes


Tax credits are refundable, subject to certain conditions.

A credit note or debit note is usually issued when a change in the consideration for a taxable supply occurs, due to the cancellation of a supply of goods and services, an alteration or variation in the nature of supply or a change in the previously accepted consideration for the supply.

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