Côte d'Ivoire VAT registration threshold
Côte d'Ivoire VAT registration threshold is 200000000 XOF, in force since 8 Jan 2021. Last checked against the official source on 10 Aug 2026.
Charging VAT becomes compulsory in Côte d'Ivoire when annual turnover (chiffre d'affaires toutes taxes comprises) exceeds FCFA 200,000,000 — the entry point of the régimes réels d'imposition — while non-established suppliers face a nil threshold with VAT accounted for via a représentant fiscal or by the Ivorian customer (CGI art. 442), and non-resident digital platforms must register remotely and charge 18% VAT from the first franc under the annexe fiscale 2022 e-commerce regime, operational since April 2024.
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What this value means
PERIOD BASIS: The regime (and hence VAT status) is set by the annual chiffre d'affaires TTC of the year itself; the band limits are 'ajustés au prorata du temps d'exploitation' for businesses starting or ceasing mid-year (DGI, Le système fiscal ivoirien). Fall-below rule: a taxpayer whose CA drops under FCFA 200,000,001 is only downgraded to the (non-VAT) régime des microentreprises when turnover has stayed below that limit for three consecutive financial years ('ne sont soumises au régime de l'impôt des microentreprises que lorsque leur chiffre d'affaires est resté inférieur à cette limite pendant trois (03) exercices consécutifs'), so VAT liability continues in the interim; the same three-year mechanism applies at the 50m entreprenant/micro boundary. NON-ESTABLISHED SUPPLIERS: Nil threshold. Under CGI art. 442 (TVA 'pour le compte de tiers'), a person with no installation professionnelle in Côte d'Ivoire making taxable supplies there owes Ivorian VAT, to be paid on its behalf by a représentant fiscal accredited in Côte d'Ivoire; in the absence of one, the Ivorian customer is liable to account for the VAT for the supplier's account (art. 442 is expressly cited as 'la taxe sur la valeur ajoutée pour le compte de tiers prévue par l'article 442 du Code général des Impôts' in the exposé des motifs of art. 6, annexe fiscale 2022, which also made that VAT exigible at the latest two years after booking of unpaid intragroup service fees). IMPORTED DIGITAL SERVICES: Extended by art. 7 of the annexe fiscale to loi n° 2021-899 du 21/12/2021 (annexe fiscale 2022) — NOT an 'art. 346 bis': it amended CGI arts 71 (simplified remote registration; failure to register within 3 months of starting activities sanctioned by suspension of platform access from Ivorian territory), 352-6° and 352-7° (place of supply: residence of the beneficiary for online services; platform commissions taxable when the platform operator, seller/buyer or supplier/user is in Côte d'Ivoire at the time of the transaction), and 437-439 (online monthly declaration by the 15th, e-payment). Operationalised by DGI Note explicative n° 3949/MBPE/DGI/DLCD-SDU of 9 October 2023, obligations effective six months from its publication (≈ 9 April 2024). The note states expressly that NO threshold applies: 'L'article 7 de l'annexe fiscale pour la gestion 2022, ne prévoit pas un seuil d'assujettissement minimum... Les entreprises concernées doivent facturer et reverser la TVA sur leurs prestations rendues en Côte d'Ivoire quel que soit le chiffre d'affaires'. The simplified registration does not create a permanent establishment; declaration and payment are made online in EUR or USD; B2B invoices must show the client's name and numéro de compte contribuable for the customer's input-VAT deduction. Traps: (1) WAEMU/UEMOA frame — Directive n° 02/98/CM/UEMOA as amended by n° 02/2009/CM/UEMOA lets member states set VAT registration thresholds only within bands (historically FCFA 30-100m for goods, 15-50m for services); Côte d'Ivoire's single 200m TTC figure sits well ABOVE both historic bands (a régime-driven national choice), so do not 'correct' it to the directive figures. (2) Régime-boundary character — since art. 33 of annexe fiscale 2021 the threshold is really the entry to the régimes réels: entreprenant ≤ 50m, microentreprises 50-200m (impôt des microentreprises libératoire de la TVA; expressly forbidden to invoice VAT or pass on deduction rights), réel simplifié 200,000,001-500m, réel normal > 500m; art. 346 defines assujettis by taxable operations, but art. 347 gates the right/obligation to charge at CA TTC > 200m. Options into VAT below 200m: micro taxpayers may opt before 1 February for the RSI (art. 46 CGI; effect from 1 January, irrevocable for 3 years and only with DGI authorisation); the original annexe fiscale 2021 wording reserved that option to micro businesses with CA ≥ 100m and many secondary sources still cite the 100m floor, while current DGI guidance (Le système fiscal ivoirien) states the option without it — verify art. 46 in the current CGI before relying on the 100m figure; separately, art. 348 allows opting in for certain listed persons, e.g. specified agricultural producers with CA TTC > 100m and lessors of bare commercial/industrial premises. (3) Professions libérales — since the 2021 overhaul the CA bands apply 'quelle que soit la nature de l'activité exercée'; a profession libérale becomes compulsorily VATable on entering a réel regime (> 200m TTC or on option), micro-band BNC practitioners may instead opt for assujettissement à l'impôt BNC (art. 1, annexe fiscale 2022; arts 46/85 CGI), and exempt activities (medical, teaching) stay outside VAT regardless of turnover. (4) No goods/services split — since 8 January 2021 there is one single 200m TTC threshold for all activities; pre-2021 texts (and stale summaries) citing activity-differentiated thresholds no longer apply. Annexes fiscales 2024 (loi 2023-1116), 2025 (loi n° 2024-1109 du 18/12/2024) and 2026 changed VAT exemptions/rates (e.g. solar equipment, animal-feed inputs, affacturage) but left the 200m threshold and regime bands untouched (checked against the official note de présentation of the annexe fiscale 2026, dgbf.ci).
Get it programmatically
curl https://afriref.dev/v1/ci/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ci/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/vat-registration-thresholdOther Côte d'Ivoire series: BCEAO main policy rate (taux minimum de soumission) · VAT standard rate (TVA) · Minimum wage (SMIG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · Ethiopia · all 34