The Benin Republic on 14 April 2023, published a circular implementing value added tax (VAT) on cross-border provision of digital services. The circular provides that covered nonresidents are required to comply with the rules within six months from publication of the circular.
- Scope
- Registration
- Customer location
- B2B v. B2C
- VAT invoicing
- Marketplace rules
- Penalties
Source: KPMG
