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Togo VAT Guide 2026

Togo's Value Added Tax (Taxe sur la Valeur Ajoutée — TVA) is levied at a standard rate of 18% on taxable supplies of goods and services. A 0% rate applies to exports and certain international transactions. The registration threshold is XOF 50,000,000 in annual turnover for goods and XOF 30,000,000 for services. TVA is administered by the Direction Générale des Impôts (DGI) under the Unified Tax Code.

Overview — TVA in Togo

VAT in Togo is governed by the Code Général des Impôts (General Tax Code) and administered by the DGI. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports of goods. Togo operates a standard input-output VAT credit mechanism, where registered businesses can recover input VAT on purchases used for taxable supplies. The tax year is the calendar year, and VAT returns are filed monthly. The currency is the CFA Franc BCEAO (XOF). Togo is part of the West African Economic and Monetary Union (WAEMU/UEMOA), and its VAT system is harmonised with other member states.

VAT Rate Structure

Togo applies a relatively simple VAT rate structure with two main rates:

  • Standard rate — 18% on most goods and services
  • Zero rate (0%) — exports of goods, international transport, and related services

Certain goods and services are exempt from TVA (without credit for input VAT), including basic foodstuffs (unprocessed), medical services and pharmaceuticals, educational services, financial services (insurance, credit), residential rent, and sales of unimproved land. Exempt supplies do not allow the recovery of input VAT. Mixed-use businesses must apportion input VAT between taxable and exempt activities. Unlike some neighbouring countries, Togo does not apply a reduced rate for specific products.

Registration Threshold

Businesses must register for TVA if their annual taxable turnover exceeds the following thresholds in the previous calendar year:

  • Goods (sales, manufacturing) — XOF 50,000,000 annual turnover
  • Services — XOF 30,000,000 annual turnover

Businesses below these thresholds may voluntarily register for TVA. Registration is done through the DGI's Single Window for Business Formalities (Guichet Unique de Formalités des Entreprises). Once registered, the business must charge TVA on all taxable supplies, file monthly returns, and issue compliant VAT invoices. Non-resident businesses providing digital services or other taxable supplies in Togo may be required to register under the simplified registration regime introduced for the digital economy.

VAT Filing & Payment

VAT-registered businesses must file monthly returns by the 15th of the following month. The return (Déclaration Mensuelle de TVA) is filed electronically through DGI's online portal. The return includes output VAT on sales, input VAT on purchases, and the net amount payable or refundable. Payment is due at the time of filing. Excess input VAT (credit position) may be carried forward to the following month or, in certain cases, refunded by DGI. Late filing attracts a penalty of 10% of the VAT due, and late payment incurs interest at 0.4% per month. DGI may conduct VAT audits and inspect business premises to verify compliance.

Excise Duties

In addition to TVA, Togo imposes excise duties (droits d'accise) on specific products:

  • Alcohol & alcoholic beverages — rates vary by type from 15% to 50%
  • Tobacco products — excise of 30% plus additional levies
  • Petroleum products — specific excise per litre (petrol, diesel, kerosene)
  • Soft drinks & sugary beverages — excise of 5–10%
  • Cosmetics & luxury goods — excise of 10–20%

Excise duties are collected by Customs at importation or by DGI for locally produced goods. Excise is calculated on the ex-factory or CIF value, and TVA is then applied on the total including excise.

FAQs

Do I need to charge TVA if my turnover is below the threshold?

No, registration is only compulsory if your annual turnover exceeds XOF 50,000,000 (goods) or XOF 30,000,000 (services). Businesses below the threshold may voluntarily register. Unregistered businesses must not charge TVA on their invoices.

Can I recover input TVA on business expenses?

Yes, registered businesses can claim input TVA on purchases used for taxable supplies. Input VAT is credited against output VAT in the monthly return. Input VAT on exempt supplies cannot be recovered.

What are the penalties for non-compliance?

Late filing: 10% penalty. Late payment: 0.4% interest per month. Failure to issue proper invoices: fines of up to XOF 500,000. Tax evasion: up to 100% penalty plus criminal prosecution.

Disclaimer

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