Ivory Coast VAT

Section 1 -- Quick reference

Quick reference

Field	Value
Country	Cote d'Ivoire
Standard rate	18%
Reduced rate	9% (milk, pasta, specified goods)
Zero rate	0% (exports, international transport)
Filing portal	https://e-impots.gouv.ci
Authority	Direction Generale des Impots (DGI)
Currency	FCFA (XOF)
Filing frequency	Monthly (reel normal, 10th/15th); Quarterly (simplifie)
Registration threshold	FCFA 500M (reel normal); 200-500M (simplifie)
Primary legislation	CGI, Livre II -- TVA
WAEMU members	Benin, Burkina Faso, Guinea-Bissau, Mali, Niger, Senegal, Togo
Contributor	Open Accounting Skills Registry
Validated by	Pending
Last research update	April 2026

Section 2 -- Required inputs and refusal catalogue

• Minimum viable input — Minimum viable -- bank statement. Acceptable from SGCI (Societe Generale CI), BICICI, Ecobank CI, NSIA Banque, BOA CI, or any Ivorian bank.
• R-CI-1 -- Investment Code — Escalate. Specific decree required. (Trigger: company under Code des Investissements.)

Section 3 -- Supplier pattern library

3.1 Ivorian banks (exempt -- exclude)

Ivorian banks (exempt -- exclude)

Pattern	Treatment	Notes
SGCI, SOCIETE GENERALE CI	EXCLUDE	Exempt financial service
BICICI	EXCLUDE	Same
ECOBANK CI, NSIA BANQUE	EXCLUDE	Same
BOA CI, BRIDGE BANK	EXCLUDE	Same

3.2 Government

Government

Pattern	Treatment	Notes
DGI	EXCLUDE	Tax payment
DOUANE	Check for import TVA	TVA recoverable
CNPS	EXCLUDE	Social security

3.3 Utilities

Utilities

Pattern	Treatment	Notes
CIE, ELECTRICITE	Domestic 18%	Electricity
SODECI	Domestic 18%	Water
MTN CI, ORANGE CI, MOOV	Domestic 18%	Telecoms

3.4 SaaS

SaaS

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, AWS	Autoliquidation 18%	Non-resident

Section 4 -- Worked examples

Example 1 -- Standard sale at 18%

FCFA 20M net. TVA = FCFA 3.6M. Line 1 = FCFA 20M. Line 6 = FCFA 3.6M.

Example 2 -- Reduced rate milk at 9%

FCFA 5M processed milk. TVA = FCFA 450K. Line 2 = FCFA 5M. Line 7 = FCFA 450K.

Section 5 -- Classification rules

• Classification rules — 18% standard, 9% reduced (milk, pasta), 0% exports, exempt (basic foodstuffs, financial, medical, education, residential rental, solar equipment, agricultural inputs).

Section 6 -- VAT return form structure

• Output lines 1-10 — Lines 1-10 (18% sales, 9% sales, exempt, exports, total, TVA 18%, TVA 9%, autoliquidation, adjustments, total brute).
• Input lines 11-17 — Lines 11-17 (local goods, local services, imports, capital goods, autoliquidation input, exclusions, total deductible).
• Net lines 18-21 — Lines 18-21 (net, credit reporte, precompte, payable/credit).

Section 7 -- Reverse charge

• Non-resident services reverse charge — Non-resident services: self-assess 18%. Claim input if taxable. Net zero. (CGI Art. 344)

Section 8 -- Deductibility and blocked input

• Blocked input items — Blocked: vehicles < 9 seats, staff accommodation, entertainment/gifts > FCFA 500K/year/recipient, fuel for blocked vehicles, personal use, invoices without NCC. (CGI Art. 360-363)
• Prorata rule — Prorata. Annual recalculation. (CGI Art. 359)

Section 9 -- Filing, deadlines, and penalties

• Filing deadlines — Monthly 10th (large) or 15th (others). Quarterly for simplifie.
• Late filing penalty — 25% surcharge (min FCFA 100K).
• Late payment penalty — 1%/month.
• Failure to register penalty — 100%.

Section 10 -- Edge cases, test suite, and escalation

EC1 -- SaaS. Autoliquidation 18%. Net zero.

EC2 -- Cocoa export. Zero-rated. Input recoverable.

EC3 -- Motor vehicle blocked.

EC4 -- WAEMU import (Senegal). VAT 18% at Ivorian customs. No intra-community.

EC5 -- Capital goods adjustment. 10yr immovable, 5yr movable. Reviewer flag.

Test 1 -- FCFA 20M sale. TVA FCFA 3.6M.

Test 2 -- FCFA 5M milk at 9%. TVA FCFA 450K.

Test 3 -- French services FCFA 15M. Output 2.7M, input 2.7M. Net zero.

Test 4 -- Rubber export FCFA 100M. Zero-rated.

Test 5 -- Car purchase. Input blocked. Cost = gross.

Out of scope: BIC 25%, PAYE progressive, CNPS contributions.

Prohibitions

• NEVER confuse zero-rated with exempt
• NEVER treat WAEMU as intra-community
• NEVER accept invoices without NCC
• NEVER compute numbers -- engine handles arithmetic

Disclaimer

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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