- Benin tax authorities reminded non-established digital platforms of VAT obligations in June 2025.
- Platforms must register, collect, and report VAT on supplies to Benin consumers.
- VAT legislation effective since October 2023 under Circulaire E-commerce 0426.
- All digital services and commissions to Benin customers are subject to VAT.
- No turnover threshold; all platforms must comply regardless of sales volume.
- VAT rate is 18 percent on applicable digital services.
- Quarterly VAT returns are due by the end of the month following each quarter.
- Returns submitted via Benin’s e-tax portal.
- VAT can be paid in Benin CFA Francs, Euros, US Dollars, or Chinese Yuan.
- Simplified regime for non-established platforms with no domestic invoicing or recordkeeping.
- Reverse charge applies if the customer is VAT-registered in Benin.
- Platforms must maintain a list of VAT-registered business customers.
- Digital services subject to VAT include digital products, hosting, online marketplaces, ad services, streaming, online publications, and distance learning.
- VAT on goods imports is collected at customs by the recipient.
- B2B transactions use reverse charge if the customer is VAT registered.
- Overseas platforms must comply with simplified VAT regimes unless exempted.
- Initiative aligns Benin with global trends in taxing the digital economy.
Source: fintua.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.
