Niger VAT registration threshold
Niger VAT registration threshold is 50000000 XOF, in force since 20 Jun 2012. Last checked against the official source on 12 Aug 2026.
In Niger VAT charging becomes compulsory for an individual enterprise once annual turnover (excluding VAT) reaches FCFA 50 million — the entry point of the régime réel simplifié (all companies and professions libérales are VAT-liable from the first franc); non-established suppliers have a nil threshold and must accredit a fiscal representative, and since 1 January 2025 e-commerce/digital platforms (local and foreign) must register and remit 19% VAT on sales made through them and on their commissions.
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| Current value | 50000000 XOF |
|---|---|
| In force from | 2012-06-20 |
| Official source | Art. 328 Code Général des Impôts du Niger (Loi n° 2012-37 du 20 juin 2012 portant Code Général des Impôts), édition officielle de la Direction Générale des Impôts, Ministère de l'Economie et des Finances, République du Niger — « CODE GÉNÉRAL DES IMPÔTS 2025, Mise à jour LF 2025 » (576 pp.), i.e. as amended through Ordonnance n° 2024-59 du 31 décembre 2024 portant loi de finances 2025: « En matière d'impôt sur les bénéfices et de taxe sur la valeur ajoutée, les contribuables relèvent de l'un des quatre régimes ci-après : 1) Le régime réel normal [qui] s'applique de plein droit : a- aux personnes morales constituées sous forme de sociétés ; b- aux entreprises individuelles dont le chiffre d'affaires hors Taxe sur la valeur ajoutée excède 100 millions de francs CFA ; c- aux contribuables exerçant une profession libérale ; … 2) … Le régime réel simplifié s'applique aux entreprises individuelles dont le chiffre d'affaires hors taxe sur la valeur ajoutée est compris entre 50 et 100 millions de francs CFA … 3) Le régime de l'impôt synthétique s'applique, sauf option …, aux entreprises individuelles, dont le chiffre d'affaires tous droits et taxes compris est inférieur à 50 millions de francs CFA » — 'For profits tax and VAT, taxpayers fall under one of the following four regimes: (1) the normal real regime applies as of right to (a) all corporate entities, (b) individual enterprises whose turnover excluding VAT exceeds FCFA 100 million, (c) taxpayers exercising a liberal profession; (2) the simplified real regime applies to individual enterprises whose turnover excluding VAT is between FCFA 50 and 100 million; (3) the synthetic-tax regime applies, barring option, to individual enterprises whose turnover inclusive of all duties and taxes is below FCFA 50 million.' Both réel regimes are within VAT (Art. 254-257: monthly VAT returns; quarterly for réel simplifié); impôt synthétique taxpayers do not charge VAT. Cited to an Internet Archive capture (9 July 2025) of the DGI's own file at impots.gouv.ne, the DGI website having since been withdrawn — see the confidence note. |
| Last verified | 2026-08-12 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Two distinct gaps, both re-checked on 11 August 2026. (1) THE OPERATIVE CODE IS UNOBTAINABLE. A completely new Code Général des Impôts was adopted by Ordonnance n° 2025-22 du 14 juillet 2025 and has been in force since 1 January 2026, repealing the 2012 code. Its text is not published anywhere online: there is no Journal Officiel de la République du Niger website (neither sgg.gouv.ne nor journal-officiel.gouv.ne resolves), the Ministère de l'Economie et des Finances site (finances.gouv.ne) carries lois de finances but no tax code and its own search returns no CGI text, the government portal gouv.ne publishes only constitutional and electoral texts, and droit-afrique.com sells the 2026 edition commercially. So the operative wording of the new code's régime/threshold article has never been read. (2) THE OFFICIAL PUBLISHER IS NOW OFFLINE. The DGI website impots.gouv.ne has been replaced in its entirety by a 4.3 KB 'Site en maintenance' placeholder — every path returns either that page or a 404, including the media/telech/ document tree that previously served the code, so the DGI no longer publishes even the old consolidated edition. The citation therefore points at an Internet Archive capture (9 July 2025) of the DGI's own URL; that capture was re-fetched today and verified to serve the authentic 576-page official PDF, HTTP 200, application/pdf, 23,164,751 bytes, whose title page reads 'RÉPUBLIQUE DU NIGER — MINISTÈRE DE L'ECONOMIE ET DES FINANCES — CODE GÉNÉRAL DES IMPÔTS — DIRECTION GÉNÉRALE DES IMPÔTS — 2025 — Mise à jour LF 2025' and in which Arts. 217, 249 and 328 were re-read word for word. A later capture of the same official URL dated 21 May 2026 exists and is the same 576-page document, evidencing that the DGI was still serving the old consolidated code five months after the new code took effect. WHAT THE SERVED FIGURE RESTS ON: the last officially published position (the 2012 code as amended through LF 2025, verified verbatim as above), plus the DGI's continued public communication of the same 50m/100m boundaries under the new code (its 'Régime des entreprises' page as archived 8 March 2026) and the silence of the LF 2026 (Ordonnance n° 2025-44 du 31 décembre 2025), which amends the new code's VAT articles under their new numbering without touching the régimes. WHAT IS ASSUMED AND UNPROVEN: that Ordonnance n° 2025-22 did not move the FCFA 50m/100m boundaries or introduce a UEMOA-style goods/services split. No tax-firm or commercial summary is relied on for the figure. Re-verify as soon as the new code's text surfaces, or if the DGI site returns from maintenance. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Annual chiffre d'affaires. The régime réel bands (50m and 100m) are measured HORS TVA (excluding VAT); the impôt synthétique band (<50m) is measured 'tous droits et taxes compris' (TTC) — a mixed HT/TTC basis that is itself a trap. Contrary to a widely repeated lead, the official consolidated CGI has NO goods-vs-services split: the 100m (réel normal) and 50m (réel simplifié) boundaries apply to all individual enterprises regardless of activity, and were unified figures already in Loi 2012-37 (original Art. 328: réel normal >100m, réel simplifié 50-100m, impôt synthétique 5-50m TTC). Note Grant Thornton's guide quotes 100m as the threshold 'to invoice VAT' — that is the réel NORMAL boundary; the operative compulsory-VAT boundary for individuals is 50m, since régime réel simplifié taxpayers (50-100m) are VAT collectors filing quarterly returns (Arts. 255 and 257 CGI). NON-ESTABLISHED SUPPLIERS: Nil threshold. Art. 249 CGI: « Lorsqu'un redevable de la taxe sur la valeur ajoutée est établi ou domicilié hors du Niger, il est tenu de faire accréditer auprès de l'Administration des impôts un représentant domicilié au Niger qui s'engage à remplir les formalités incombant à ce redevable et à acquitter la taxe à sa place. À défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le bénéficiaire de la prestation imposable » — a VAT-payer established or domiciled outside Niger must accredit a representative domiciled in Niger to fulfil its formalities and pay the tax; failing that, the VAT and any penalties are due by the recipient of the taxable supply (de facto reverse charge on the Niger customer). IMPORTED DIGITAL SERVICES: Extended by the LF 2025 (Ordonnance n° 2024-59 du 31 décembre 2024), NOT LF 2022/2023 as sometimes reported: Art. 217 CGI (as amended) makes taxable « 9) les ventes de biens et les prestations de services effectuées sur le territoire de la République du Niger à travers des plateformes de commerce étrangères ou locales ; 10) les commissions perçues par les opérateurs des plateformes de commerce électronique » (sales of goods/services made in Niger through foreign or local commerce platforms, and the platform operators' commissions). Art. 256 (amended): the platform operator liquidates, declares and remits the VAT for the account of the suppliers, and on its own commissions, and must register with the tax administration (Arts. 322 and 325); sanction for non-compliance is suspension of access to the platform from Nigerien territory (in addition to Arts. 944 ff. and 956 penalties). In force 1 January 2025; DGI circulaire n° 004 of 24 January 2025 reportedly confirmed 19% VAT obligations for local and foreign platforms with a simplified registration for foreign suppliers (no local fiscal representative or Niger bank account required) — circulaire text and any non-resident registration threshold (a XOF 50m figure circulates in secondary commentary, e.g. vatabout.com, whose article citations are demonstrably wrong) could NOT be verified on an official source. Whether the new 2026 CGI carries the regime forward is unverified, though the LF 2026 (Ordonnance 2025-44) leaves the new code's VAT chapter otherwise intact and the DGI's certified e-invoicing (SECeF) apparatus continues. Traps: (1) WAEMU/UEMOA frame — Directive n° 02/98/CM/UEMOA on VAT harmonisation, as amended by Directive n° 02/2009/CM/UEMOA, lets member states set the VAT registration threshold within bands of FCFA 30-100 million (deliveries of goods) and 15-50 million (services); Niger's unified 50m/100m réel boundaries sit inside these bands but Niger does not operate the goods/services split itself. (2) Régime-boundary character — Niger has no standalone VAT registration threshold: VAT liability rides on the régime d'imposition (Art. 328: 'En matière d'impôt sur les bénéfices et de taxe sur la valeur ajoutée...'). Below 50m an individual pays impôt synthétique and cannot charge VAT, but may voluntarily opt into the régime réel simplifié (option coupled with adhesion to a Centre de Gestion Agréé) and thereby into VAT; all sociétés (corporate entities) and all professions libérales are at the régime réel normal de plein droit whatever their turnover, i.e. VAT-liable from the first franc. (3) THE NEW CGI — the figure above comes from the OLD code: Loi 2012-37 as amended through LF 2025, in the DGI's own consolidated edition (impots.gouv.ne, 'CGI 2025'). A completely NEW Code Général des Impôts was adopted by Ordonnance n° 2025-22 du 14 juillet 2025 and entered into force on 1 January 2026 (repealing the 2012 code, harmonising with UEMOA standards). Its full text is NOT obtainable online: impots.gouv.ne still served only the old consolidated code as late as 21 May 2026 (Wayback-verified) and is in maintenance as of August 2026; the Journal Officiel spécial is not online; droit-afrique.com sells the 2026 edition. The LF 2026 (Ordonnance n° 2025-44 du 31 décembre 2025, finances.gouv.ne) amends the new code's VAT articles (e.g. Art. 322 nouveau exonérations, Art. 339 nouveau deduction exclusions — new numbering confirmed) but contains no régime/threshold amendment, and the DGI's January 2026 press conference flagged no threshold change; the DGI website's own 'Régime des entreprises' page as archived 8 March 2026 (under the new code) still stated the same 50m/100m boundaries. Risk remains that Ordonnance 2025-22 moved the figure or introduced a UEMOA-style goods/services split — re-verify when the new code text surfaces. (4) Professions libérales — no threshold at all: réel normal de plein droit (Art. 328 1) c)), hence compulsory VAT from the first franc of taxable activity.
Get it programmatically
curl https://afriref.dev/v1/ne/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ne/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ne/vat-registration-thresholdOther Niger series: BCEAO minimum bid rate (taux minimum de soumission) · Taxe sur la valeur ajoutée (TVA) · Salaire minimum interprofessionnel garanti (SMIG) · Public holidays (jours fériés, chômés et payés) · Inflation (IHPC, glissement annuel) · Impôt sur les bénéfices (ISB) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Impôt sur les traitements et salaires (ITS) · Statutory social-insurance contributions
The same figure elsewhere: Nigeria · Republic of the Congo · Rwanda · Senegal · South Africa · all 34