Togo Imposes 18% VAT on Non-Resident Digital Services Under 2026 Finance Law

• Togo’s 2026 Finance Law extends 18% VAT to non-resident digital service providers, effective January 1, 2026.
• Digital platforms and marketplaces may be deemed suppliers, making them responsible for VAT collection and remittance on sales to Togolese customers.
• The rules apply to services such as streaming, SaaS, online advertising, app stores, and cloud computing supplied to customers in Togo.
• Administrative details like registration, filing, and payment procedures are still pending further guidance from authorities.
• The regime reflects a global trend of taxing digital services based on customer location rather than supplier location.

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.

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