- Benin’s Law No. 2026-10, effective June 24, 2026, adds new VAT and withholding rules for digital platforms.
- It does not create a separate VAT registration regime for non-resident digital service providers; instead, it places extra obligations on platform operators.
- Platform operators must withhold 12% of gross rent on accommodation bookings for real estate located in Benin.
- Platform services are considered supplied in Benin if the customer is resident there, if any party to the online sale/digital service is in Benin, or if the accommodation property is in Benin.
Source: kpmg.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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