Côte d’Ivoire launches simplified VAT compliance regime for non-resident sellers

2 November 2023

The Directorate General for Taxation for Ivory Coast has launched a new simplified registration process and VAT reporting portal for non-resident businesses selling electronic services to consumers and businesses in the country.

Since January 2022, non-resident businesses providing digital services in the Ivory Coast have had a requirement to charge VAT on their sales. This was introduced to remove the unfair advantage that not charging VAT gave to non-resident companies over resident providers.

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