Comoros VAT Guide: 10% Standard Rate (TVA 10%) 2026

Q: What is the penalty for late VAT filing?

Penalties range from KMF 50,000 to KMF 200,000 depending on delay and company size. Interest on late payment accrues at 0.2% per day.

Q: Are digital services subject to VAT in Comoros?

Yes. Digital services from non-residents to Comorian consumers are subject to 10% VAT. Non-resident providers may register with the DGI.

Comoros applies Value Added Tax (TVA — Taxe sur la Valeur Ajoutée) at a standard rate of 10%. There is a reduced rate of 0% for basic necessities and exports, and certain goods and services are exempt. The VAT system follows the francophone African model. Here is how Comorian VAT works in 2026.

VAT in Comoros is governed by the General Tax Code and is administered by the DGI. The standard rate of 10% is relatively low compared to many African countries (Kenya 16%, Tanzania 18%, Madagascar 20%). The system follows the French TVA model common in CFA franc zone countries. Businesses with annual taxable turnover exceeding KMF 50 million must register for VAT. Small businesses below this threshold may voluntarily register. VAT returns are filed monthly or quarterly depending on turnover. Corporate tax overview →

Real-world example: A Moroni hotel charges KMF 200,000 for accommodation. VAT at 10% = KMF 20,000, total invoice KMF 220,000. A restaurant meal of KMF 15,000 includes VAT at 10% = KMF 1,364. An export sale of vanilla worth KMF 5,000,000 to a French buyer is VAT-rated at 0%, allowing the exporter to reclaim input VAT on related costs. Basic food staples (rice, cassava, bread) are generally exempt from VAT. Cross-border VAT rules →

VAT Rates in Comoros

10% (standard rate): Most goods and services including retail, restaurants, professional services, electronics, clothing, and consumer goods
0% (zero rate): Exports of goods, international transport, basic food staples (rice, maize, cassava), and certain essential medicines
Exempt: Financial services (banking, insurance), education, healthcare, residential rent, and agricultural inputs (seeds, fertilizers)

The 10% rate is one of the lowest standard VAT rates in Africa. The zero rate on basic necessities helps protect low-income households, and the export zero rate ensures Comorian exporters remain competitive internationally.

VAT Registration

Mandatory registration: Annual taxable turnover exceeds KMF 50 million
Voluntary registration: Businesses below the threshold may opt to register
Non-resident registration: Foreign businesses supplying taxable goods or services in Comoros must register

Registration is done through the DGI. VAT numbers follow a standard format. Failure to register when required can result in penalties and back-tax assessments.

VAT Compliance and Filing

Filing frequency: Monthly for businesses with turnover above KMF 200 million; quarterly for smaller businesses
Filing deadline: By the 15th of the following month (monthly filers) or by the 15th after the quarter ends (quarterly filers)
Payment deadline: Same as filing deadline — VAT due must be paid by the 15th
Electronic filing: VAT returns may be filed electronically or on paper through the DGI
Records: Businesses must maintain VAT invoices, receipts, and accounting records for 5 years

Late filing incurs penalties. Late payment incurs interest at the statutory rate. The DGI conducts regular VAT audits.

VAT Invoicing

Comoros requires VAT-registered businesses to issue tax invoices meeting specific requirements:

Tax invoices must include seller/buyer details, VAT number, date, description, amount, VAT rate, and VAT amount
Invoices must be issued in Comorian Francs (KMF). Foreign currency transactions must be converted at the official exchange rate
Simplified invoices are acceptable for retail sales below certain thresholds

Can non-resident businesses reclaim Comorian VAT?

Yes. Non-resident businesses not registered for VAT in Comoros may reclaim VAT incurred on business expenses through a refund procedure. Reciprocal arrangements apply for businesses from countries with mutual VAT refund agreements, particularly France.

What is the penalty for late VAT filing?

Late VAT filing penalties range from KMF 50,000 to KMF 200,000 depending on the delay and company size. Interest on late payment accrues at 0.2% per day. Repeated violations may result in increased penalties and business registration suspension.

Are digital services subject to VAT in Comoros?

Yes. Digital services provided by non-resident companies to Comorian consumers are subject to 10% VAT. Non-resident digital service providers may need to register for VAT in Comoros. This follows the trend in francophone African countries toward taxing the digital economy.