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.
The VAT regime for foreign digital services becomes effective on 19 February 2026.
The standard VAT rate for non‑resident digital services in Togo is 18%.
Digital platforms must collect and remit VAT on behalf of foreign suppliers and report annual income; non‑compliance incurs a 10% penalty of undeclared transaction values.
Yes, mandatory certified e‑invoicing is required for VAT‑registered businesses in Togo.
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