Togo: VAT Rules for Foreign Digital Service Providers and Platforms

• Togo’s Order No. 031/MFB/CAB/UPF applies VAT to digital services supplied by nonresident providers and platforms to users in Togo, covering services such as online advertising, streaming, cloud services, data sales, digital intermediation, and content subscriptions.
• The rules apply to services supplied to “local users” in Togo, with no B2B/B2C distinction; consumption is deemed in Togo if the IP address, billing address, payment instrument, or phone number is Togolese.
• Foreign digital service providers must register electronically from the start of activity and appoint a tax representative in Togo; if the provider/platform is not properly registered, the Togolese business customer must self-assess, collect, and pay VAT.
• VAT must be shown on the e-invoice; providers must file monthly returns, pay VAT by the 15th of the following month, and keep records for at least 10 years.
• For imported physical goods, the foreign online supplier or platform does not charge VAT; the local importer pays VAT under customs rules. Noncompliance is subject to standard tax procedure penalties.

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.

---

---