vehicles with more than ten seats exclusively used for the transport of personnel (except four wheel drive cars);
vehicles used for transport of passengers and products;
pickup or utilitarian vehicles bought after 8 July 1997 exclusively used for the company’s activities;
fixed assets of public transport companies; and
fixed assets of cars rental companies.
Limited deduction right
Taxable persons who do not carry out only taxable operations (allowing them full right of deduction), may deduct the VAT incurred on the acquisition of goods and services by application of a deduction prorate. This fraction is the relationship between:
as numerator, turnover related to operations subject to VAT; and
as denominator, total turnover performed by the taxable person.
As far as an element of the fixed assets is concerned, the input VAT deducted has to be regularised when this element is no longer part of the fixed asset before the third year following the year when this element was purchased.
The taxable basis of importation is determined by adding the amount of the customs duties and the excise duties to the value of the goods as defined for customs purposes. However, the fact that imports of goods are re-forwarded as such does not result in a right to deduction.
VAT on the importation is paid to the Customs Authorities. VAT on imports must be declared and paid before the removal of the goods.
Refunds to foreigners
As far as refunds to foreigners are concerned, there are no specific provisions.
Imports of new materials and tools for the construction of social residences by authorised property developers are VAT exempt.
Place, time and value of supply
Place of supply
Foreign suppliers of services who have no permanent establishment in Gabon and who perform services in Gabon are liable for VAT. The Gabonese client will submit a VAT return and pay the VAT to the Treasury.
The Gabonese company that benefits from the services may deduct such VAT from VAT collected.
A supply of goods is subject to VAT if the delivery occurs in Gabon. A supply of services is subject to VAT if the rendered services are used or enjoyed in Gabon.
Therefore, all transactions relating to an economic activity that constitutes an import, a delivery of goods or a provision of services carried out in Gabonese territory are subject to VAT.
Time of supply
As far as goods are concerned, the tax point of the VAT occurs with the delivery of the goods.
The zero rate is applicable to international exports and transport. It applies only to exports that have been subjected to customs declarations. Exporters must attach the customs references of exports carried out during the month to their monthly declarations.
In the case of services, the tax point occurs either upon the payment, or when the supplier has opted for a tax point at the moment of invoicing. This option is irrevocable and must be shown on invoices.
By way of exception, the taxable exporters may request the refund of their tax credit, limited to the VAT fictitiously calculated by application of the general rate to the amount of the exports carried out during the period.
Value of supply
The taxable basis consists of all amounts and, if necessary, the value of the goods incorporated in the execution of the service, in the case of the supply of services.
Supplies of services are subject to Gabonese VAT when the recipient uses or enjoys the services in Gabon.
Returns and payment of VAT
By the 20th day of each month any taxable person has to calculate whether he has a tax debit or a tax credit and declare his monthly taxable operations to the Tax Administration.