Côte d'Ivoire VAT Guide 2026

Overview — TVA in Côte d'Ivoire

The TVA system in Côte d'Ivoire is governed by the General Tax Code (Code Général des Impôts). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports of goods. Côte d'Ivoire operates a standard credit-method VAT system where registered businesses charge output VAT on their sales and recover input VAT on their business purchases. Businesses with annual turnover exceeding XOF 50 million must register for TVA. Voluntary registration is permitted for businesses below the threshold. The tax year follows the calendar year, and VAT returns are generally filed monthly.

VAT Rate Structure

• Standard rate — 18% on most goods and services
• Zero rate (0%) — exports of goods, international transport, and related services
• Exempt supplies — basic foodstuffs, medical services, educational services, financial services (banking, insurance), residential rent, and certain agricultural inputs

Exempt supplies differ from zero-rated supplies in that no input VAT recovery is available for exempt supplies. Businesses making exempt supplies cannot reclaim input VAT on related purchases. Zero-rated supplies, by contrast, allow full input VAT recovery. Certain goods and services are subject to reduced rates or specific regimes, including petroleum products and telecommunications.

Registration Threshold — XOF 50 Million

Businesses with annual taxable turnover of XOF 50 million or more must register for TVA with the DGI. The registration application is submitted through the DGI's online portal (e-impots). Once registered, the business must issue TVA invoices showing the tax amount separately. The electronic invoicing system (facturation électronique) is mandatory for all TVA-registered businesses and allows DGI to monitor transactions in real time. Non-compliance with e-invoicing requirements attracts penalties. Businesses below the threshold may voluntarily register for TVA, which can be beneficial if they have significant input VAT to recover.

VAT Filing & Payment

TVA-registered businesses must file returns monthly by the 15th of the following month. The VAT return reports output VAT charged on sales, input VAT on purchases, and the net VAT payable (or refundable). Payment is due at the time of filing. Late filing attracts a penalty of 10% of the tax due plus interest at the statutory rate. DGI conducts regular VAT audits and may perform unannounced inspections. VAT refunds for excess input VAT are generally processed within 30–60 days for exporters, though longer delays may occur for domestic businesses. Quarterly filing may be permitted for certain small businesses with DGI approval.

FAQs

Do I need to register for TVA if my turnover is below XOF 50 million?

No, registration is only compulsory if annual turnover meets or exceeds XOF 50 million. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge TVA on their invoices.

Can I recover input TVA on business purchases?

Yes, TVA-registered businesses can claim input VAT credit on purchases used for taxable supplies. Input VAT is netted against output VAT in the monthly return. Excess input VAT may be carried forward or refunded in certain cases.

What is the penalty for late TVA filing?

Late filing attracts a penalty of 10% of the tax due. Late payment incurs interest at the statutory rate (currently 1.2% per month). Repeated non-compliance may result in increased penalties and tax audits.

Disclaimer

This guide provides general information about Ivorian VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Ivorian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.