Cameroon VAT registration threshold
Cameroon VAT registration threshold is 50000000 XAF, in force since 1 Jan 2012. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Cameroon, 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 HORS TAXES (excluding taxes); the test is 'égal ou supérieur' — exactly XAF 50,000,000 is IN, so registration/liability starts AT the figure, not above it. For a sole trader all establishments are aggregated (art. 93 quater (4)). Art. 93 quinquies: an enterprise whose turnover falls below the boundary is KEPT in its regime for two years before downgrading. Certain taxpayers are in the régime réel regardless of turnover (art. 93 quater (3)(b)): new taxpayers in petroleum, mining, gas, credit, microfinance, insurance and mobile telephony; holders of an investment-incentive agrément under Loi n° 2013/004; notaries. Special régime lines for interurban passenger transporters (art. 93 septies) and gaming/amusement machines (art. 93 octies) are set by fleet/machine counts, not turnover. NON-ESTABLISHED SUPPLIERS: nil threshold in practice. Art. 130 (1): VAT is established at the place of supply or use; a redevable whose siège or principal establishment is elsewhere must designate to the tax administration 'un représentant solvable accrédité, résidant sur le territoire du Cameroun qui est solidairement responsable, avec lui, du paiement de la Taxe sur la Valeur Ajoutée' ('a solvent accredited representative residing in Cameroon, jointly and severally liable with him for payment of the VAT'). Art. 130 (2): 'En cas de non-désignation d'un représentant, la Taxe sur la Valeur Ajoutée et, le cas échéant, les pénalités y afférentes sont payées par la personne cliente' ('if no representative is designated, the VAT and any penalties are paid by the customer') for the account of the person having no permanent establishment in Cameroon. Art. 130 bis (3): immaterial (intangible) services are taxable at the place of establishment or residence of the RECIPIENT — imported consultancy, data processing, licensing, banking/insurance etc. are therefore self-accounted in Cameroon via the representative/customer mechanism. IMPORTED DIGITAL SERVICES: yes — verified. The Loi de finances pour 2020 (Loi n° 2019/023 du 24 décembre 2019) brought e-commerce into VAT; in the CGI 2024 this is art. 127 (15): taxable operations include 'les ventes de biens et les prestations de services effectuées sur le territoire camerounais ou à travers les plateformes de commerce électronique étrangères ou locales' ('sales of goods and supplies of services carried out on Cameroonian territory or through foreign or local e-commerce platforms') and art. 127 (16) covering the platform operators' commissions. Art. 149 quater: VAT due on sales/services made through e-commerce platforms 'est liquidée, déclarée et reversée au Trésor public par les opérateurs desdites plateformes, pour le compte des fournisseurs' ('is computed, declared and remitted to the Treasury by the platform operators, for the suppliers' account'); platform operators must apply for registration (immatriculation) with the tax administration, and registration/declaration/payment can be done online through the DGI portal; sanction for non-compliance is suspension of access to the platform from Cameroonian territory (art. 149 quater (3)). No de minimis turnover threshold is stated for foreign platform operators. Traps: (1) Older guides cite 'art. 125 a CGI' for the réel-only VAT rule — the provision now sits at art. 132 (nouveau) in current editions; the content is the same. (2) The 50m line is an equal-or-exceed test, not 'more than'. (3) Below the line a business is OUTSIDE the VAT system entirely — it may neither charge VAT nor deduct input VAT (its invoices showing VAT are irregular), which is stronger than an exemption. (4) VAT withholding at source by the State, decentralised authorities, public establishments and listed companies applies to ALL their suppliers 'sans considération du régime d'imposition' (art. 149 (2)) — being under-threshold does not stop the withholding. (5) The LF 2026 measures on foreign digital enterprises (3% levy on turnover, art. 23 bis-type 'présence économique significative') are an income-tax development, separate from the VAT e-commerce regime — do not conflate. (6) Régime simplifié taxpayers (CA 10–50m) file returns but cannot charge VAT; a simplifié taxpayer who opts up must actually reach réel status. (7) The two-year maintenance rule (art. 93 quinquies) means a dip below 50m does not immediately end VAT liability.
Get it programmatically
curl https://afriref.dev/v1/cm/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cm/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cm/vat-registration-thresholdOther Cameroon series: Policy interest rate (BEAC TIAO) · Value added tax (TVA) · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (year-on-year) · 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: Central African Republic · Chad · Côte d'Ivoire · Democratic Republic of the Congo · Egypt · all 34