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.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges

Contact us
LATEST NEWS

Slovakia considers lowering VAT Rates and expanding...

The Slovakian parliament is currently reviewing draft bills that will expand the list of goods eligible for the 5% reduced VAT rate to include additional food...

SEE MORE
VAT news
LATEST NEWS

UPDATE: Philippines implements VAT on e-services...

The Bureau of Internal Revenue (BIR) recently executed implementing regulations (Revenue Regulations 003-2025) which will introduce VAT on digital services...

SEE MORE
VAT news
LATEST NEWS

European Commission grants extension of VAT split...

Despite deviating from Article 226 of Directive 2006/112/EC of the EU VAT Directive, Poland has been allowed to carry on using their VAT split payments regime...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.