Niger Clarifies Tax Treatment for Disbursements Under Certified Electronic Invoicing System

• Niger’s tax authority clarifies disbursement treatment under the electronic invoicing system.
• Disbursements are sums advanced by suppliers for clients and are excluded from VAT and turnover.
• Invoices must be in the client’s name with specific details and kept for tax purposes.
• Disbursed expenses should be invoiced separately under tax group K.
• Properly invoiced amounts are excluded from VAT and deductible expenses.

Source: ensafrica.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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