The Ivorian tax authority released the annex to the 2026 Finance Law, introducing several tax changes. Measures include extending a 7.5% withholding tax on non‑commercial profits for certain non‑salaried participants, eliminating VAT exemptions for oil exploration, agriculture, manufacturing and packaging and applying the standard 18% VAT rate, raising the tourism development tax to 2.5% from 1.5%, imposing a tax on foreign digital service platforms without a physical presence, and reducing the property tax to 13% from 15%.
A 7.5% withholding tax will apply to non‑commercial profits for those participants, effective from 2026.
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Milling Middle East & Africa Magazine · about 2 months ago
Côte d’Ivoire has introduced a 9% value‑added tax on animal feed, production inputs and related packaging, effective 17 January 2026. The measure replaces a previous exemption that applied until the end of 2025 and is part of the 2026 Finance Law tax reform. The reduced rate, chosen over the standard 18%, aims to limit the impact on the livestock sector while still bringing these goods into the VAT framework.
VATCalc · about 15 hours ago
Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.
VatCalc · 1 day ago
On 19 February 2026, Togo will impose an 18% VAT on foreign digital services supplied to consumers, following the 2026 Finance Law and a ministerial order. Digital platforms must collect and remit VAT and report annual income, with a 10% penalty for non‑compliance. The regime also introduces mandatory certified e‑invoicing for VAT‑registered businesses.
VatCalc · 1 day ago
Malawi will extend VAT to non-resident digital services from 1 April 2026, requiring foreign providers to charge the standard 17.5% rate. The new regime, announced in the 2026/27 Budget Policy Statement, also doubles the VAT registration threshold to MWK 50 million and covers services such as streaming, online advertising, e‑learning and digital content platforms.
VatCalc · 3 days ago
Gabon will require electronic invoices as the sole basis for VAT deductions from July 2026, following the Finance Law 2026. A six‑month transition period allows businesses to use customs‑duty documentation in lieu of compliant e‑invoices. The law introduces standardized electronic invoices (FNE) and mandates that input VAT be shown separately on these documents.
LinkedIn · 10 days ago
Nigeria has extended its e‑invoicing and Electronic Fiscal System (EFS) to medium‑sized and emerging taxpayers. Medium‑size businesses (₦1B–₦5B revenue) must go live on 1 July 2026, while emerging taxpayers (under ₦1B) must go live on 1 July 2027, with enforcement starting 1 January 2027 and 1 January 2028 respectively. The mandate applies to all VAT‑registered businesses issuing invoices for taxable transactions in Nigeria and requires real‑time invoice generation, validation and transmission through the government platform.
