Republic of Niger to introduce 19% VAT on electronic services

31 January 2025

The West African country of the Republic of Niger has introduced VAT on the sale of digital services to consumers from 1 January 2025.

Previously, foreign businesses providing digital services to consumers in Niger did not have to charge VAT on their sales. However, to remove the unfair advantage that this gave non-resident companies over resident providers, the Government of Niger introduced VAT at 19% on these transactions.

Non-resident digital service providers will be required to register for VAT via a simplified mechanism in the country and will not have to appoint a local Fiscal Representative to do this.

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