Tax rate by region Ivory Coast

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

SaaS Sales Tax in Ivory Coast: A Comprehensive Guide for Businesses

Ivory Coast, situated in West Africa, operates under a Value Added Tax (VAT) system established in 1998 to generate revenue and fuel economic growth. The standard VAT rate for goods and services, including Software as a Service (SaaS), is set at 18%. Currently, there are no reduced VAT rates or exemptions specifically applicable to digital services like SaaS. Businesses must adhere to established filing frequencies and payment deadlines to ensure compliance. For instance, companies with a turnover exceeding 500 million XOF are required to file VAT returns monthly, while those with a turnover below this threshold file quarterly. The payment deadline falls on the 20th of the month following the accounting period.

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Ivory Coast

Ivory Coast adopted a VAT system in 1998 to enhance revenue generation and support economic development.

Official government link: Direction Générale des Impôts

18.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

No specific digital goods or services have reduced tax in Ivory Coast

Exempted product categories

No specific digital goods or services are exempt in Ivory Coast

Reverse charge mechanism for B2B sales

No

Tax ID validation required

Yes

When do you have to register

Must register before first sale

Online registration possible

Unclear

Local representative needed

Yes

Registration procedure

Companies that are not resident but have a permanent establishment in Ivory Coast are required to register for VAT. To do this, they must submit a specific application to the chief of the tax authority.

List of digital and electronic services liable for tax

Social networks;
Mobile applications, video games, and online games;
Software licensing, updates, and add-ons, including website filters and firewalls;
Search engine services;
Webcasts and webinars;
Online ads and affiliate marketing;
Dating;
Cloud-based software and as-a-Service products, such as Software-as-a-Service (SaaS), Platform-as-a-Service (PaaS), and Infrastructure-as-a-Service (IaaS);
E-books, images, movies, and videos.

Penalties

Penalties are applied for late registration, late payments and filing, error in filed VAT returns, any kind of fraud, and also company directors can be held personally liable for errors and omissions in VAT declarations.

Registration threshold

No threshold for non-resident digital providers 

Filing interval

Monthly: turnover above XOF 500 million
Quarterly: turnover less than XOF 500 million

Filing deadline

By the 20th of the month following the accounting period

E-invoicing requirements

Not specified

Record keeping

Non-resident companies providing digital services in Ivory Coast are required to retain their accounting documents, including invoices, accounting records, legal documents, and so on, for a span of 6 years. These documents must be stored and should be accessible for inspection upon the Ivory Coast tax authorities’ request.

How-To Guides: Ivory Coast SaaS VAT

Step: 1 Threshold

On October 9, 2023, the tax authorities of Côte d’Ivoire published an explanatory note which clarifies that non-resident vendors (including online platforms) of digital services to customers (B2C and B2B) in Côte d’Ivoire are required to register for and collect VAT, regardless of the sales amount. Taxpayers have six months from the publication of the note to register.

 

Under the simplified regime for non-residents, there is no minimum threshold. Registration is mandatory before the first sale to an Ivorian customer.

Step: 2 Business Registration

Handled by the Direction Générale des Impôts (DGI). Non-residents must use the e-impôts simplified online registration portal for digital services.

Step: 3 TIN/VAT Number

A local Tax ID called Numéro de Compte Contribuable (NCC) is issued by the DGI.

Step: 1 Standard VAT Rate

The standard VAT rate in Ivory Coast is 18%.

Step: 2 VAT Formula

To calculate your tax amounts, use the following formula:

 

Tax Amount = Net Price x 18%

Step: 3 Reverse Charge (B2B)

Does not typically apply to foreign digital services. Non-resident suppliers are generally required to register, charge, and remit VAT on both B2C and B2B transactions

Step: 1 Selling B2C

Collect 18% VAT at the point of sale from private consumers. Evidence of customer location (IP, billing address, or SIM prefix) must be kept.

Step: 2 Selling B2B

Charge 18% VAT. Ivorian businesses can only deduct this VAT if the supplier is registered and provides a valid tax invoice.

Step: 3 Invoice Requirements

Must issue a “Standardized Invoice.” Mandatory fields:

  • Supplier Name/Address
  • NCC Number
  • Date
  • Sequential Number
  • Buyer Name/Address/NCC
  • Description of SaaS/Service
  • Net Price
  • VAT Rate (18%)
  • Total Amount in XOF.

Electronic invoices must feature a QR Code and a Fiscal Seal from the DGI system

Step: 1 Filing Interval

Generally Quarterly for non-residents under the simplified digital regime (though monthly applies to large local entities).

Step: 2 Filing Deadline

Returns and payments are due by the 15th or 20th of the month following the reporting period (check specific portal assignment).

Step: 3 Submission

Filed via the e-impôts portal. Payments can often be made via wire transfer or designated online payment channels in XOF, EUR, or USD.

Step: 4 Record Keeping

Records must be kept for at least 6 to 10 years (Digital logs/invoices).

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating the VAT registration and fiscal representation in Ivory Coast can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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Our team of SaaS tax experts is here to help. Contact us today for a free consultation. 

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