Niger’s 2025 Finance Act, effective January 1, 2025, mandates that both local and foreign digital platforms collect and remit a 19% VAT on sales of goods and services within Niger. Foreign platforms must appoint a local tax representative, and all transactions, B2B and B2C, require certified electronic invoices with detailed information. Non-compliance can result in standard tax penalties and potential website access suspension by Niger’s tax authorities.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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