# Central African Republic VAT, invoices and input credits v0.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

**Source status:** Independent taxable suppliers, registrable businesses and recipients of specified foreign supplies. Read the exemption, place-of-supply and option conditions before calculating a charge or deduction. Independent pack review is pending. Do not treat this draft as an accountant sign-off or permission to file.

## Who this applies to

Independent economic suppliers are in scope. Receipts/turnover below XAF 30,000,000 excluding VAT are excluded; the administration can compulsorily register liberal professions and can authorise an irrevocable option by legal persons below threshold. Individuals other than liberal professionals cannot opt. Employees are not independent suppliers. [2024 Finance Act art. 10 replacing CGI 247](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V01).

## Rates, bands and thresholds

| Item and conditions | Tax year / source |
|---|---|
| General rate 19%; 0% for taxable-product exports supported by customs-endorsed declaration and international transport; 5% only for the article 257 tariff list. Product origin, description and code conditions matter. Do not classify all food, medicines or international services identically. | 2026 research scope; 2024 Finance Act art. 10 replacing CGI 257 [official text](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf); ledger V02 |
| Directly attribute taxable-only and exempt-only inputs. Shared inputs use taxable/export turnover divided by total relevant turnover with statutory exclusions. Provisional prorata uses prior actual or new-business forecast receipts; definitive prorata and correction are due with DSF by 30 April following the year. Below 10% prorata no deduction is allowed. | 2026 research scope; 2024 Finance Act art. 10 replacing CGI 261–261 bis [official text](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf); ledger V07 |

## The base

Goods, self-supplies, services including electronic platforms/commissions, intracommunity acquisitions/imports and public orders are addressed by article 248. Aid is taxable where it directly pays for a supply or supplements its price; not every grant is automatically taxable. [2024 Finance Act art. 10 replacing CGI 248](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V03).

The tax base includes the consideration, relevant incidental charges and taxes except VAT. For imports use customs value plus customs/excise duties. Real, invoice-shown discounts and exact pass-through reimbursements are excluded under article 254. Margin taxation is confined to the listed used-goods, travel-intermediation and specified wholesale transactions, not any low-margin business. [2024 Finance Act art. 10 replacing CGI 253–255](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V04).

Credit requires necessary business use, a registered supplier’s compliant invoice, or import declaration and payment proof, or the relevant self-supply declaration/withholding certificate. Claim no later than the end of the second year after VAT became chargeable; do not replace that limit with the credit carryforward rule. [2024 Finance Act art. 10 replacing CGI 258–259](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V05).

Apply blocked-credit rules before prorata: accommodation/entertainment have a professional tourism/catering/show exception; petroleum has enumerated operational exceptions; passenger/mixed vehicles have enumerated transport/rental/stock/teaching exceptions. False invoices, specified cash payments and listed gifts/promotional distributions are also restricted. Full classification and cash-threshold reconciliation are necessary. [2024 Finance Act art. 10 replacing CGI 260](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V06).

Article 276 carries VAT deduction credits forward without a time limit, distinct from the deadline to first exercise input deduction. Refund eligibility is limited to listed legal-person cases and conditions: exports, structural withholding/reduced-rate credits, investment above XAF 100,000,000, reciprocal diplomatic/consular cases, or cessation. Current compliance and three consecutive credit months are required. [2024 Finance Act art. 10 replacing CGI 276](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V10).

The 2025 article 249 replacement preserves specific financial/insurance, non-assujetti property, public-health, authorised-price education, listed medicine and diplomatic exemptions with their conditions. Diplomatic official-use exemption requires reciprocity/quota and DGID invoice visa. Competitive nonprofit operations remain taxable. No broad food exemption is inferred. [2025 Finance Act art. 10 replacing CGI 249](https://www.finances.gouv.cf/sites/default/files/2025-01/Loi%20de%20Finances%202025.pdf) (ledger V13).

Classify the supplier and place of supply, then the product/service and exemption or rate. Establish the correct ordinary or permitted margin base and tax point. Reconcile output VAT and valid input evidence; remove blocked or exempt-only inputs before apportioning shared costs. Reconcile credits separately from amounts requested for refund. Read specific article 252 tax-point conditions and current instructions before preparing a live period.

## Deadlines and filing

A supplier cannot claim VAT status before registration and NIU allocation. Invoice fields include supplier name/address/NIU, date, nature, rate, net price, VAT, client identity/tax number and continuous serial number. Preserve accounting/support records for ten years after the entry year; the certified-cash-register implementing order was not read. [2024 Finance Act art. 10 replacing CGI 265, 268–271](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V08).

The 2025 replacement of CGI 275 bis requires a monthly prescribed return and payment by the 15th following the operations month for the real regime. Article 275 bis-1 quarterly route was already expressly repealed in the 2024 replacement; do not revive the 2023 PDF’s quarterly wording. A no-operation month requires the statutory NEANT return. [2025 Finance Act art. 11; 2024 Act art. 10, CGI 275 bis/bis-1/bis-2](https://www.finances.gouv.cf/sites/default/files/2025-01/Loi%20de%20Finances%202025.pdf) (ledger V09).

A refund request goes to DGID on its form in the month after the quarter with copies of the three credit returns; exporters also attach EX.1 export evidence, repatriation references and transport documents. A credit claimed for refund cannot be used again next month; rejection triggers the text’s cancellation rule. The full refund route must be checked before electing it. [2024 Finance Act art. 10 replacing CGI 276](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V11).

The 2026 law introduces prior declaration/payment followed by Treasury reimbursement for covered exemptions: public-contract holders, national/international NGOs, investment-charter investors and mining/forest permit holders. Diplomatic/UN-covered cases and gifts to the State/its components are excluded. Listed regional/administrative levies are non-refundable. Obtain the implementing order before applying a cash-flow assumption. [2026 Finance Act arts. 10–17](https://www.finances.gouv.cf/sites/default/files/2025-12/LOI%202026%20OK_0.pdf) (ledger V14).

Assemble invoice register, import evidence, withholding certificates, adjustments and prior credits. Verify NIU and VAT status in the DGID list required by article 265. Prepare the prescribed monthly return, retain submission/payment evidence and any export attachments. The actual current portal, form boxes and payment reference workflow were not opened. No filing or refund can be completed from this Guide alone.

## Penalties and interest

Use [tax overview](cf-tax-overview.md) for the read LPF general penalty amendment and specific invoice-visa fine. Do not apply repealed quarterly procedure or combine old penalties without reconciling the governing procedure.

## Cross-border points

Services used/exploited in CAR are generally there; materially located services follow execution and intangible services the recipient establishment. Where a recipient established in a Community state is not VAT-taxable, article 250(5) instead locates the supply in the state of the provider resident in another member state, notwithstanding paragraphs 2–4; transport/platform rules are separate. Non-established taxable persons designate a solvent accredited resident representative; absent one the customer pays for them. The 2025 replacement also addresses customer withholding for non-residents without a permanent establishment/installation. [2024 Finance Act art. 10, CGI 250/250 bis; 2025 Act art. 11](https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf) (ledger V12).

The table states the applicable location and representative conditions. For withholding on the income payment itself and clearance before a foreign transfer, use [cross-border](cf-cross-border.md); that is separate from VAT.

## Two worked examples that recompute

All amounts below are XAF. Inputs are fictional. Code-baseline cases are conditional on confirming the cited provisions remain applicable to the actual 2026 case. Arithmetic checks do not verify current law.

### 1. Output less eligible inputs

Assume an ordinary 19% domestic taxable supply of XAF 10,000,000 excluding VAT, eligible input VAT of XAF 760,000, and no other adjustments or withholding. Output is 1,900,000, leaving 1,140,000 payable. Inputs are supplied after eligibility checks, not guessed from all spending.

```oa-check
name: Output less eligible inputs
inputs:
  sales: 10000000
  eligible_input: 760000
steps:
  - output: sales*0.19
  - payable: output-eligible_input
expected:
  output: 1900000
  payable: 1140000
```

### 2. Direct attribution or blanket prorata

Assume valid inputs: XAF 190,000 solely taxable, XAF 95,000 solely exempt and XAF 380,000 shared. With a supported 60% prorata, allowed input is 190,000 plus 228,000, or 418,000. Applying 60% to every input would give 399,000 and is wrong. Attribute first, apportion shared costs second.

```oa-check
name: Direct attribution or blanket prorata
inputs:
  taxable_only: 190000
  exempt_only: 95000
  shared: 380000
  prorata: 0.6
steps:
  - correct: taxable_only+shared*prorata
  - blanket: (taxable_only+exempt_only+shared)*prorata
  - difference: correct-blanket
expected:
  correct: 418000
  blanket: 399000
  difference: 19000
```

## Ask the client first

- NIU/VAT status, legal form, profession and turnover?
- Goods/services, tariff code, origin and location of use/execution?
- Tax point, invoice amounts and any discount or margin scheme?
- Input evidence, blocked items, cash payments and taxable/exempt use?
- Export/refund evidence and whether credit is already requested?
- Exemption beneficiary, prior-payment mechanism and implementing order?

## Sources

| Source | URL | Read on / scope |
|---|---|---|
| Signed 2024 Finance Act, selective replacement VAT chapter and LPF opening | https://www.finances.gouv.cf/sites/default/files/2024-03/Loi%20de%20Finances%202024.pdf | 2026-11-01; Read VAT replacement arts. 246–278 (PDF pp.19–35), DSF amendment and selected LPF opening; full new LPF and annexes not read. |
| Signed 2025 Finance Act, fiscal amendments | https://www.finances.gouv.cf/sites/default/files/2025-01/Loi%20de%20Finances%202025.pdf | 2026-11-01; Read fiscal amendment section, especially arts.9–18; old/new text kept distinct; budget schedules not used. |
| Signed 2026 Finance Act, DSF and exemption amendments | https://www.finances.gouv.cf/sites/default/files/2025-12/LOI%202026%20OK_0.pdf | 2026-11-01; Read arts.1–17,29–31 in PDF pp.2–12, including old/new DSF wording; budget tables and 600-page annexes not treated as read. |

Not yet confirmed: Complete current amendment chain and implementing guidance; reduced-rate tariff anomalies; specific exemptions and special tax points; cash-payment ceiling; certified-register order; complete adjustment/refund execution; live form boxes, payment references and portal; the old 0.05% OHADA import levy and XAF 200,000 import de minimis claim. No such import exemption is established here.