- Niger has introduced a VAT regime for digital services by non-resident suppliers, effective January 2025.
- The legal framework was established under the 2023 Finance Law, amending the General Tax Code.
- VAT applies to digital services like streaming, online advertising, SaaS, gaming, cloud services, e-learning, and online marketplaces.
- Non-resident suppliers must register for VAT if turnover exceeds XOF 50 million annually.
- Compliance includes VAT registration, quarterly returns, payment in XOF, and record-keeping for 5 years.
- Taxation is based on the consumer’s location, following OECD and ATAF guidelines.
- Taxpayers must issue certified e-invoices for transactions, detailing supplier and client information, transaction details, and VAT amounts.
Source: vatabout.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.
