Haiti VAT Guide: TVA 10% Standard Rate 2026

Q: What is the penalty for late TVA filing?

Penalties range from HTG 5,000 to HTG 50,000 depending on delay and company size. Interest on late payment accrues at the statutory rate.

Q: Are digital services subject to TVA in Haiti?

Yes. Digital services from non-residents to Haitian consumers are subject to 10% TVA. Non-resident providers may need to register for TVA.

Haiti applies a Value Added Tax known as TVA (Taxe sur la Valeur Ajoutée) at a standard rate of 10%. Businesses with annual taxable turnover exceeding HTG 5 million must register for TVA. The system follows the French VAT model. Here is how Haitian TVA works in 2026.

TVA in Haiti is governed by the Code des Impôts and administered by the Direction Générale des Impôts (DGI). The system is modeled on the French TVA system, reflecting Haiti's Francophone heritage. Businesses with annual taxable turnover exceeding HTG 5 million must register for TVA. Small businesses below this threshold may voluntarily register. TVA returns are filed monthly. All returns and correspondence must be in French. Corporate tax overview →

Real-world example: A Port-au-Prince retailer sells goods for HTG 100,000 plus TVA. TVA at 10% = HTG 10,000, total invoice HTG 110,000. The retailer has input TVA of HTG 4,000 on purchases, so net TVA payable = HTG 6,000. An export sale is zero-rated, allowing the exporter to reclaim input TVA. A service provider with turnover of HTG 4 million is below the registration threshold and does not charge TVA. Cross-border TVA rules →

TVA Rates in Haiti

10% (standard rate): Most goods and services including retail, professional services, electronics, clothing, and consumer goods
0% (zero rate): Exports of goods, international transport, and certain services to non-residents
Exempt: Financial services (banking, insurance), education, healthcare, residential rent, and basic food staples

Haiti's 10% TVA rate is relatively low compared to regional peers. The Dominican Republic has an ITBIS rate of 18%. The zero rate on exports ensures Haitian exporters remain competitive internationally.

TVA Registration

Mandatory registration: Annual taxable turnover exceeds HTG 5 million
Voluntary registration: Businesses below the threshold may opt to register
Non-resident registration: Foreign businesses supplying taxable goods or services in Haiti must register for TVA
Registration process: Apply through the DGI with business registration documents, tax identification number (NIF), and proof of address

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

TVA Compliance and Filing

Filing frequency: Monthly TVA returns are required for all registered businesses
Filing deadline: By the 15th of the following month
Payment deadline: Same as filing deadline — TVA due must be paid by the 15th
Electronic filing: TVA returns are filed through the DGI online portal or submitted in person at DGI offices
Records: Businesses must maintain TVA invoices and accounting records for 5 years

Late filing incurs penalties. Late payment incurs interest at the statutory rate. The DGI conducts TVA audits and cross-checks invoices.

TVA Invoicing

Haiti requires specific invoicing for TVA purposes. Key requirements:

Tax invoices must include seller/buyer details, NIF (tax ID), date, description, amount, TVA rate, and TVA amount
Invoices must be issued in French or accompanied by a French translation
Invoicing must be in Haitian Gourdes (HTG). Foreign currency transactions must be converted at the official exchange rate
Credit notes and debit notes must follow the same format

Can non-resident businesses reclaim Haitian TVA?

Yes. Non-resident businesses not registered for TVA in Haiti may reclaim TVA incurred on business expenses through a refund procedure. The process requires submission of original invoices and a refund application to the DGI. Processing times can be lengthy.

What is the penalty for late TVA filing?

Late TVA filing penalties range from HTG 5,000 to HTG 50,000 depending on the delay and company size. Interest on late payment accrues at the statutory rate. Repeated violations may result in increased penalties and business registration suspension.

Are digital services subject to TVA?

Yes. Digital services provided by non-resident companies to Haitian consumers are subject to 10% TVA. Non-resident digital service providers may need to register for TVA in Haiti. The DGI has been expanding enforcement of digital economy taxation.