Benin VAT / GST

Value Added Tax (TVA)

• Standard VAT rate — 18% percent (Code Général des Impôts (Bénin) — TVA)
• Reduced VAT rate — None — Benin applies a single standard rate of 18% (no reduced rate) ((approx — confirm no sector-specific reduced rate exists)) (Code Général des Impôts (Bénin) — TVA)
• Exports — Zero-rated (0%) percent (Code Général des Impôts (Bénin) — TVA exportations)
• Exempt supplies — Banking and insurance, certain imports, books and newspapers, agricultural activities, domestic gas, electric/hybrid motorcycles, medical and educational services, basic foodstuffs (Code Général des Impôts (Bénin) — exonérations TVA)
• VAT registration threshold (régime du réel) — Turnover above XOF 50,000,000 per year (real-regime taxpayers); below this, businesses fall under the simplified regime / TPS and are generally outside VAT XOF ((approx — confirm current threshold)) (Code Général des Impôts (Bénin) — seuil d'assujettissement)
• Filing frequency — Monthly VAT return (Code Général des Impôts (Bénin) — déclaration TVA)
• VAT payment deadline — By the 10th of the month following the taxable period ((approx — confirm)) (Code Général des Impôts (Bénin) — déclaration TVA)
• Reverse charge on imported services — VAT on services supplied by a non-resident to a Benin customer is self-assessed by the recipient (reverse charge / TVA pour compte de tiers) ((approx — confirm)) (Code Général des Impôts (Bénin) — TVA sur prestations de non-résidents)
• VAT on foreign digital / e-services — Benin extends VAT to electronically supplied services and digital platforms supplied to Benin consumers (Code Général des Impôts (Bénin) — TVA services numériques)
• Input VAT recovery — Registered (real-regime) taxpayers may deduct input VAT on business purchases against output VAT, subject to exclusions (Code Général des Impôts (Bénin) — droit à déduction)

Benin operates VAT (Taxe sur la Valeur Ajoutée, TVA) under the Code Général des Impôts, within the WAEMU/UEMOA harmonised VAT framework. There is a single standard rate; many essential supplies are exempt and exports are zero-rated.