Côte d’Ivoire: Key Points on 2025-2026 VAT Suspension for Coffee-Cocoa Sector Operations

• The Ivorian tax authority (DGI) has extended the suspension of VAT on five coffee-cocoa sector operations for the 2025-2026 campaign.
• VAT exemption for sales of jute, sisal, and packaging for exported products is already established by law, while suspension for warehousing, technical control, and processing is only administrative and renewed each campaign.
• The measure is administrative, not legislative, and is not included in the finance law; VAT already collected must still be paid to the tax administration.
• The economic rationale is to prevent structural VAT credits and related costs for sector actors, as exports are taxed at zero rate and the VAT is not included in the official price scale.
• Legal codification of the suspension, especially for warehousing, technical control, and processing, would strengthen legal security for the sector.

Source: linkedin.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.

---

---