Chad VAT registration threshold
Chad VAT registration threshold is 50000000 XAF, in force since 1 Jan 2018. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Chad, 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 TVA' / 'hors taxes' (excluding VAT). All boundaries are equals-or-exceeds ('supérieur ou égal'): >=500m réel normal, 100m-500m RSI, 50m-100m RSI (lower band), and individuals below 50m fall under the Impôt Général Libératoire — art. 229 continues: 'Sont imposables selon le régime de l'impôt Général Libératoire (IGL) les personnes physiques réalisant un chiffre d'affaires annuel hors taxe inférieur à 50 millions de FCFA.' (Individuals with annual turnover ex-tax below XAF 50 million are taxed under the IGL), which is a levy in lieu, outside VAT. Art. 229-III: only réel-normal and RSI taxpayers 'sont autorisés à facturer la TVA de manière apparente et à la déduire' (are authorised to show VAT on invoices and deduct it) and 'sont tenues à déposer leur déclaration mensuellement sans distinction de régime' (must file monthly returns regardless of regime). So XAF 50,000,000 is the line at which a trader is placed as of right in a VAT-invoicing regime; XAF 100,000,000 is where the code says 'éligibles de plein droit à la TVA' in terms. NON-ESTABLISHED SUPPLIERS: nil threshold, représentant fiscal pattern. Art. 232-I: 'Les redevables non-résidents sont tenus de designer à l'administration fiscale un représentant solvable accrédité, résident au Tchad, qui est solidairement responsable avec lui du paiement de la TVA.' (Non-resident VAT payers must designate to the tax administration an accredited solvent representative resident in Chad, jointly and severally liable for payment of the VAT.) Art. 232-II: 'En cas de non-désignation d'un représentant, la TVA et le cas échéant les pénalités y afférentes doivent être payées par la personne cliente pour le compte du redevable n'ayant pas au Tchad un établissement stable ou une institution permanente.' (Failing designation, the customer must pay the VAT and any penalties on behalf of the payer with no permanent establishment in Chad.) IMPORTED DIGITAL SERVICES: yes — a platform regime exists since LFI 2025. Art. 227 (tagged 'art 5 LFI 2025') lists among taxable operations 'Les prestations électroniques' (electronic services, V-2°) and, at XI: 'Les opérations effectuées par l'entremise de plateformes de commerce électroniques étrangères ou locales, ainsi que les commissions perçues par les opérateurs de ces plateformes.' (Operations carried out through foreign or local e-commerce platforms, and the commissions received by their operators.) Platform operators must liquidate and remit the VAT on sales made through the platform on behalf of suppliers, VAT on platform commissions is withheld at source, operators must register and pay via the e-Tax portal, and non-compliance is sanctioned by suspension of the platform's access to Chadian territory (art. 227 XI (a)-(d)) — with no turnover threshold stated for these obligations. Traps: 1) The widely quoted XAF 500,000,000 is the régime réel normal boundary (arts. 57, 229-I), NOT the VAT liability floor — RSI taxpayers from 50m up also invoice and deduct VAT. 2) Wording asymmetry: arts. 229-I/II say 'imposables et éligibles de plein droit à la TVA' for >=100m, while the 50m-100m band (229-IV, 58-II) is placed in the RSI 'de plein droit' but its VAT wording is permissive ('peuvent également facturer, collecter et déduire la TVA') — some advisers read compulsory VAT as starting at 100m and the 50m-100m band as entitled-but-in-practice-registered; the DGI treats RSI members as VAT filers (monthly filing 'sans distinction de régime', art. 229-III). 3) Internal inconsistency at exactly 500m: art. 57 (income tax réel) says 'supérieur à 500 millions' while art. 229-I says 'supérieur ou égal' — at exactly 500m you are within VAT either way (RSI or réel). 4) The IGL below 50m covers personnes physiques only; the code does not place legal persons below 50m in any VAT-invoicing regime band — small companies are handled in practice under the RSI floor. 5) A separate 500m/200m figure in art. 120 (LF 2024) conditions suspension of the 4% précompte, not VAT — do not confuse. 6) Older editions (pre-2018) had different régime lines (forfait etc.); figures from before LFI 2018 still circulate. 7) Vintage caveat: figures verified against the official CGI 2025 (consolidating LFI 2025, art tags 5-6 LFI 2025); the Loi de Finances 2026 could not be retrieved online, so a 2026 change cannot be fully excluded, though no report of one was found. 8) The official finances.gouv.td site returned 503 at verification time; the PDF used is the ministry's own CGI 2025 file retrieved via a 2025-10-06 Wayback Machine snapshot of https://finances.gouv.td/index.php/le-ministere/le-ministre/item/716-code-general-des-impots.
Get it programmatically
curl https://afriref.dev/v1/td/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/td/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/td/vat-registration-thresholdOther Chad series: Policy interest rate (BEAC TIAO) · Value added tax (TVA) standard rate · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (INHPC, year-on-year) · Corporate income tax (Impot sur les Societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP) - work income schedule · Statutory social-insurance contributions
The same figure elsewhere: Côte d'Ivoire · Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · all 34