Central African Republic VAT registration threshold
Central African Republic VAT registration threshold is 30000000 XAF, in force since 1 Jan 2017. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in the Central African Republic, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: annual turnover ('chiffre d'affaires annuel'). Art. 247 does not say 'hors taxes', but the régime articles that carry the same boundary do: art. 251 places under the régime du bénéfice réel simplifié persons with 'un chiffre d'affaires annuel hors TVA n'excédant pas 100 millions de francs CFA mais supérieur ou égal à 30 millions de francs CFA' (annual turnover excluding VAT not exceeding XAF 100m but equal to or above XAF 30m), and under the régime du bénéfice réel those above XAF 100m. Direction conflict inside the code: art. 247 says 'supérieur à 30.000.000' (strictly exceeds) while art. 251 says 'supérieur ou égal à 30 millions' (equals-or-exceeds) — at exactly XAF 30,000,000 art. 251 puts you in the réel simplifié (VAT-invoicing) régime, so treat 30,000,000 as inside VAT in practice. No stated pro-rating rule for part-year activity in the VAT chapter. NON-ESTABLISHED SUPPLIERS: nil threshold, représentant fiscal pattern. Art. 250 bis: 'Le redevable non résident est tenu de désigner à l'administration fiscale un représentant solvable accrédité résidant sur le territoire centrafricain qui est solidairement responsable avec lui du paiement de l'impôt.' (The non-resident VAT payer must designate to the tax administration an accredited solvent representative residing in Central African territory, jointly and severally liable with him for payment of the tax.) The representative must be unique and himself VAT-registered. 'En cas de non-désignation d'un représentant, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités y afférentes doivent être payées par la personne cliente' (failing designation, the VAT and any penalties must be paid by the customer) for the account of the person with no permanent establishment in CAR — i.e. reverse charge onto the customer. IMPORTED DIGITAL SERVICES: no dedicated e-commerce/digital-platform VAT regime exists in the CGI as consolidated to 2023. The closest rule is art. 250 (territoriality): a listed set of intangible services — including 'les traitements de données et la fourniture d'information' (data processing and supply of information) — is taxable in CAR when 'le prestataire est établi dans un pays étranger et le bénéficiaire en Centrafrique' (the supplier is established abroad and the beneficiary is in CAR), collected via the art. 250 bis representative/customer mechanism. Traps: 1) Threshold direction is inconsistent in the code itself (art. 247 'supérieur à' vs art. 251 'supérieur ou égal à' XAF 30m) — see PERIOD BASIS. 2) Do not confuse the VAT liability line (30m) with the régime réel boundary (100m): 30m-100m is régime du bénéfice réel simplifié, above 100m régime du bénéfice réel (arts. 62, 134 bis, 251) — all of these invoice VAT; 100m is NOT the VAT threshold. 3) Below 30m traders fall under the impôt global unique (art. 215: turnover ≤ 30,000,000 all taxes included; rates 8%/10% on turnover, art. 225) and are outside VAT, but voluntary VAT option exists (art. 247 last para). 4) Once in a régime, dropping under a boundary only demotes you after turnover stays below it for two exercises (arts. 63, 134 bis-2, 216) — VAT status is stickier than a single year's turnover. 5) The patente uses the same 30,000,000 line (art. 185) — sources sometimes cite it as 'the VAT threshold'; it is a separate tax. 6) Vintage caveat: the official consolidation used is the DGID edition updated to 2023; RCA Lois de Finances 2024-2026 could not be retrieved online, so a post-2023 change cannot be fully excluded, but no report of any change to the 30m line was found.
Get it programmatically
curl https://afriref.dev/v1/cf/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cf/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cf/vat-registration-thresholdOther Central African Republic series: Policy interest rate (BEAC TIAO) · Value added tax (TVA) - standard rate · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (IHPC) · Corporate income tax (impot sur les societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP) - salary schedule · Statutory social-insurance contributions
The same figure elsewhere: Chad · Côte d'Ivoire · Democratic Republic of the Congo · Egypt · Equatorial Guinea · all 34