Prepare, review, or classify transactions for a Cameroon VAT (TVA) return.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Standard TVA rate
17.5%
CAC (municipal surcharge) rate
10% of TVA amountCode General des Impots, Titre III
CAC effective rate on taxable base
1.75% of taxable base
Effective total rate (TVA + CAC combined)
19.25%Code General des Impots, Titre III
Reduced TVA rate (social housing)
10% plus (10% additional for CAC), total needs to be 11%https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20anglaise.pdf
Zero rate (exports, international transport)
0%https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20anglaise.pdf
Regime reel filing deadline
15th of following month
Simplifie filing deadline
15th of month following quarter
Regime reel filing frequency
Monthly
Simplifie filing frequency
Quarterly
Registration threshold (regime reel)
FCFA 100MCode General des Impots, Titre III
Registration threshold (simplifie)
FCFA 50-100MCode General des Impots, Titre III
Late filing surcharge
30% surcharge
Late payment penalty
1.5% per month
Failure to register penalty
100% of tax due
Reverse charge (autoliquidation) TVA rate
17.5%CGI, Art. 135
Reverse charge (autoliquidation) CAC rate
10% of TVACGI, Art. 135
Utility services (electricity, water, telecoms) domestic rate
19.25%
SaaS / non-resident digital services autoliquidation rate
19.25% (TVA + CAC)CGI, Art. 135
Blocked input: vehicles with fewer than 9 seats (unless taxi)
< 9 seatsCGI Art. 144-147
Partial exemption (prorata) — DGI approval required
DGI approval requiredCGI Art. 143
Corporate income tax (IS) rate including surcharge
33% (including 10% surcharge)
TVA base for EC5: excise duty included in TVA base
TVA calculated on price INCLUDING excise duty
Bad debt relief — court judgment required
Court judgment required
R-CM-1 -- Free zone
Trigger: Douala Free Zone enterprise. Message: "Free zone VAT exemptions require specific decree. Escalate."
R-CM-2 -- Oil/gas/mining
Message: "Sector-specific conventions. Escalate."
Standard rate CAC computation
CAC is 10% of TVA amount, NOT of taxable base. Both always blocked or allowed together.
Output A1-A10 definitions
A1 (standard sales), A2 (exempt), A3 (exports), A4 (total), A5 (TVA collectee 17.5%), A6 (CAC 10% of A5), A7 (autoliquidation TVA), A8 (CAC autoliquidation), A9 (adjustments), A10 (total TVA+CAC brute).
Input B1-B8 definitions
B1 (local TVA), B2 (local CAC), B3 (import TVA), B4 (import CAC), B5 (capital goods TVA+CAC), B6 (autoliquidation input), B7 (exclusions), B8 (total deductible).
Net C1-C3 formula
C1 = A10-B8. C2 = credit reporte. C3 = payable or carry forward.
Reverse charge rule
Services from non-resident: self-assess TVA 17.5% + CAC 10% of TVA. Both must be self-assessed. Claim input if taxable. Net zero.CGI, Art. 135
TVA and CAC blocking rule
TVA and CAC always blocked or allowed together.
Partial exemption (prorata)
CGI Art. 143. DGI approval required.CGI Art. 143
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
This version has not been reviewed by a named accountant.
Items flagged for further clarification are tracked separately and excluded here.
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Quick reference table
Quick reference table
| Field | Value |
|---|---|
| Country | Cameroon |
| Standard TVA rate | 17.5% |
| CAC (municipal surcharge) | 10% of TVA amount (effective 1.75% of base) |
| Effective total rate | 19.25% |
| Reduced rate | 11% (social housing, 2026 Finance Law: 10% + 1% CAC) |
| Zero rate | 0% (exports, international transport) |
| Filing portal | https://fiscalis.minfi.cm |
| Authority | Direction Generale des Impots (DGI) |
| Currency | FCFA (XAF) |
| Filing frequency | Monthly (regime reel); Quarterly (simplifie) |
| Deadline | 15th of following month |
| Registration threshold | FCFA 100M (regime reel); FCFA 50-100M (simplifie) |
| Primary legislation | Code General des Impots, Titre III |
| Contributor | Open Accounting Skills Registry |
| Validated by | No accountant verification is on record for this version. |
| Last research update | April 2026 |
Minimum viable -- bank statement. Acceptable from Afriland First Bank, BICEC, Societe Generale Cameroun, Ecobank Cameroun, UBA Cameroun, or any Cameroonian bank.
Cameroonian banks pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| AFRILAND FIRST BANK, AFRILAND | EXCLUDE | Exempt financial service |
| BICEC | EXCLUDE | Same |
| SGC, SOCIETE GENERALE CAMEROUN | EXCLUDE | Same |
| ECOBANK CAMEROUN | EXCLUDE | Same |
| UBA CAMEROUN | EXCLUDE | Same |
| INTEREST, LOAN | EXCLUDE | Out of scope |
Government pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| DGI, DIRECTION GENERALE DES IMPOTS | EXCLUDE | Tax payment |
| DOUANE, CUSTOMS | Check for import TVA | Duty exclude; TVA+CAC recoverable |
| CNPS | EXCLUDE | Social security |
Utilities pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ENEO, SONATREL | Domestic 19.25% | Electricity |
| CAMWATER, CDE | Domestic 19.25% | Water |
| MTN CAMEROUN, ORANGE CAMEROUN | Domestic 19.25% | Telecoms |
SaaS pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, AWS | Autoliquidation 19.25% (TVA + CAC) | Both TVA and CAC must be self-assessed |
| ZOOM, SLACK, NOTION | Autoliquidation 19.25% | Same |
Taxable base FCFA 1,000,000. TVA = 17.5% x 1,000,000 = FCFA 175,000. CAC = 10% x 175,000 = FCFA 17,500. Total tax = FCFA 192,500 (effective 19.25%).
French IT services FCFA 8,000,000. Self-assess TVA FCFA 1,400,000 + CAC FCFA 140,000. Claim input FCFA 1,540,000. Net zero.
Exports, international transport, diplomatic supplies.
Basic foodstuffs, financial services, medical/pharmaceutical, education, residential rental, agricultural inputs, petroleum products (subject to excise).
Blocked (CGI Art. 144-147): vehicles < 9 seats (unless taxi), staff accommodation, entertainment/gifts, fuel for blocked vehicles, personal use, invoices without NIU.
Filing deadlines table
| Regime | Period | Deadline |
|---|---|---|
| Regime reel | Monthly | 15th of following month |
| Simplifie | Quarterly | 15th of month following quarter |
Penalties table
| Violation | Penalty |
|---|---|
| Late filing | 30% surcharge |
| Late payment | 1.5% per month |
| Failure to register | 100% of tax due |
EC1 -- US SaaS. Autoliquidation. TVA 17.5% + CAC. Net zero.
EC2 -- Timber export. Zero-rated. Input TVA+CAC recoverable.
EC3 -- Motor vehicle blocked. Both TVA and CAC blocked.
EC4 -- CEMAC import (Gabon). TVA+CAC at Cameroon customs. No intra-community mechanism.
EC5 -- Excise + TVA. TVA calculated on price INCLUDING excise duty.
EC6 -- Bad debt relief. Court judgment required. Reviewer flag.
Test 1 -- Standard sale. FCFA 10M. Expected: TVA FCFA 1.75M, CAC FCFA 175K, total FCFA 1.925M.
Test 2 -- Local purchase. FCFA 5M + TVA 875K + CAC 87.5K. Expected: both recoverable.
Test 3 -- Reverse charge. French services FCFA 8M. Expected: output TVA 1.4M + CAC 140K. Input 1.54M. Net zero.
Test 4 -- Export. Cocoa FCFA 200M. Expected: zero-rated. Input recoverable.
Test 5 -- Blocked entertainment. FCFA 3M + TVA 525K + CAC 52.5K. Expected: both blocked. Cost FCFA 3.577M.
REVIEWER FLAG / ESCALATION REQUIRED
[Standard format]
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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