Central African Republic VAT / GST

Value Added Tax (TVA)

The Central African Republic levies VAT (Taxe sur la Valeur Ajoutée, TVA) under the CEMAC-harmonised regime, in force since 2006. The standard rate, zero-rating of exports, and monthly filing below are a source-cited draft to confirm against the current CAR finance law.

• Standard VAT (TVA) rate — 19 percent (CEMAC VAT Directive; Code Général des Impôts (CAR) — TVA)
• Zero rate — 0 percent (on exports of goods and certain international services (approx — confirm)) (Code Général des Impôts (CAR) — TVA)
• Exempt supplies — Certain basic foodstuffs, medical, educational and financial services are exempt (per CEMAC/CAR exemption list) (approx — confirm) (Code Général des Impôts (CAR) — TVA)
• VAT registration / liability threshold — Set by the CAR finance law (turnover-based); confirm current threshold with DGID (approx — confirm) (Code Général des Impôts (CAR) — TVA)
• VAT return frequency — Monthly (approx — confirm) (Code Général des Impôts (CAR) — TVA)
• VAT return / payment deadline — 15th of the month following the taxable period (approx — confirm) (Code Général des Impôts (CAR) — TVA)
• Reverse charge on imported services — VAT on services supplied by non-established providers is self-assessed by the CAR recipient (reverse charge) (approx — confirm) (Code Général des Impôts (CAR) — TVA)
• OHADA / community levy on imports — 0.05 percent (applies on imports (separate from VAT) (approx — confirm)) (CEMAC/OHADA community levy)
• Import de minimis value — 200,000 XAF ((approx — confirm)) (Code Général des Impôts (CAR) — TVA / customs)