Togo VAT registration threshold
Togo VAT registration threshold is 100000000 XOF, in force since 1 Jan 2025. Last checked against the official source on 10 Aug 2026.
VAT charging/registration becomes compulsory in Togo above FCFA 100,000,000 turnover (one unified figure for goods and services, assessed tax-exclusive on the current year, with liability from the first day of the month the limit is crossed); non-established suppliers face a nil threshold and must accredit a Togo-domiciled representant fiscal (failing which the Togolese customer owes the VAT), and since LF 2023 VAT on foreign electronic/e-commerce services used in Togo is collected and remitted by the enabling platform/intermediary.
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What this value means
PERIOD BASIS: One unified figure for goods and services combined — no WAEMU-style goods/services split. Art. 177 reads simply « chiffre d'affaires supérieur à cent millions de francs CFA » (the option article, art. 176, says « chiffre d'affaires annuel »); it is an annual turnover figure, assessed hors taxes (tax-exclusive) — OTR Circulaire n° 001/2025/OTR/CG/CI instructs converting TTC receipts at prix HT = TTC × 100/118. It operates on CURRENT-year turnover, not only the prior year: art. 177 al. 4 makes liability start « à compter du 1er jour du mois de la réalisation de la condition » (first day of the month in which the limit is reached in-year). Symmetrically, a business whose turnover falls below the limit must keep invoicing/declaring VAT for three consecutive financial years (art. 177 al. 3). NON-ESTABLISHED SUPPLIERS: Nil threshold in practice — art. 185 CGI (as amended by art. 10, Loi n° 2019-022 portant loi de finances, gestion 2020): « les entreprises non installées au Togo […] supportent la même imposition que les entreprises togolaises », and a VAT payer « établi ou domicilié hors du Togo […] est tenu de faire accréditer auprès de l'Administration […] un représentant domicilié au Togo qui s'engage à remplir les formalités […] et à acquitter les taxes à sa place. A défaut, les taxes et le cas échéant les pénalités […] doivent être liquidées et acquittées par les destinataires ou les bénéficiaires de l'opération imposable » — i.e. mandatory accredited fiscal representative, with shift of liability to the Togolese customer (reverse-charge effect) if none is appointed. Services are taxable where executed or, if different, where USED (art. 183), so services used in Togo by a foreign supplier are Togo-taxable. IMPORTED DIGITAL SERVICES: Togo DOES have a digital regime, introduced by LF 2023 (Loi n° 2022-022 du 27 décembre 2022): art. 175-5° CGI taxes sales/services including advertising made « sur le territoire togolais ou à travers les plateformes de commerce électronique étrangères ou locales », and art. 183 bis CGI provides that where an electronic service supplied by a foreign person or an online-commerce platform provider is deemed located in Togo, « la TVA est collectée et reversée, pour le compte du fournisseur, par l'intermédiaire qui a permis la réalisation de la transaction » (platform/intermediary collection on the supplier's behalf). There is, however, no simplified non-resident registration portal of the SA/Kenya type; B2B imported services fall back on art. 185 customer liability, and LF 2024-2026 added no further non-resident digital mechanism (LF 2026 introduced certified e-invoicing instead). Traps: (1) WAEMU frame — Directive n° 02/98/CM/UEMOA as amended by Directive n° 02/2009/CM/UEMOA lets member states set registration thresholds within bands (goods 30-100m FCFA, services 15-50m FCFA); Togo instead uses a single unified figure sitting at the very TOP of the goods band and at double the services-band ceiling — do not present a goods/services split for Togo. (2) Régime-boundary character — the threshold was historically the régime réel boundary: art. 10 of Loi n° 2019-022 (LF 2020, not LF 2021 as sometimes reported; LF 2021 only cut the TPU floor to 20,000 FCFA) unified TPU/réel and TVA at 60m FCFA. Since LF 2025 the VAT threshold (100m) is DECOUPLED from the régime boundary: TPU still applies to individuals with CA ≤ 60m (arts. 130-131 CGI: forfaitaire ≤ 30m, déclaratif 30-60m), so réel-regime businesses at 60-100m are now outside compulsory VAT unless (i) they opt in under art. 176 (option before 30 November, 5-year lock from 1 January following, agrément of the Commissaire des impôts, tacit renewal) or (ii) they were VAT-registered at 31-12-2024, in which case the transitional rule (Circulaire n° 001/2025) keeps their VAT obligations until 31-12-2027 even below 100m. (3) Professions libérales rule — art. 177 al. 2: liberal professions and titulaires de charges et offices are « assujettis de plein droit […] quel que soit le montant du chiffre d'affaires », as are air/maritime transport commissionnaires, air/maritime freight agents, accredited port commissionnaires, ship consignees and maritime surveyors — no threshold at all for these. (4) Nothing moved in LF 2024 (threshold stayed 60m through 2024) or LF 2026 (adopted 29-12-2025; e-invoicing, gaming withholding etc., no art. 176/177 change): the 60m→100m move is LF 2025 (Loi n° 2024-007) only, effective 01-01-2025 — beware the many official and aggregator pages still showing 60m. Retrieval gotcha: the OTR ‘CGI & LPF mis à jour 2025’ download (item 600) intermittently serves a mislabeled SENEGAL CGI file on the /fr/impots/ path — re-fetch via the /fr/documentation/ path and verify the title page before quoting.
Get it programmatically
curl https://afriref.dev/v1/tg/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tg/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tg/vat-registration-thresholdOther Togo series: Policy Rate (BCEAO taux minimum de soumission) · Value Added Tax (Taxe sur la Valeur Ajoutee - TVA) · Minimum Wage (SMIG - Salaire Minimum Interprofessionnel Garanti) · Public Holidays · inflation rate (CPI) · Corporate Income Tax (Impot sur les Societes - IS) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · income tax rates · Statutory social-insurance contributions
The same figure elsewhere: Tunisia · Uganda · Zambia · Algeria · Angola · all 34