Niger cash-payment tax

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.

Who this applies to

Prepare the ordinary cash-payment tax working paper for a buyer paying an enterprise under a régime réel d'imposition, from 21 August 2026, where the buyer chooses cash and no exemption applies. CGI article 394 decies covers cash payments by individuals and entities. The amended article 394 undecies says the buyer bears the tax and the real-regime enterprise invoices it. Ordonnance 2025-44, art. 15, CGI 394 decies; Ordonnance 2026-45, art. 10, amended CGI 394 undecies, PDF page 10.

The new wording takes effect on signature, not on the ministry's later upload date. The signed rectification is dated 21 August 2026. Its article 10 changes the bearer/invoicing rule; the original article 15 supplies the other cash-tax clauses below. Do not use this Guide to settle an earlier payment under the earlier bearer/collection wording. Ordonnance 2026-45 arts. 10, 25 and signature, PDF pages 10 and 48.

Rates, bands and thresholds

Item	Current rule within the stated scope	Official source
Small payment exemption	Payments of XOF 100,000 or less are exempt, including exactly XOF 100,000	Ordonnance 2025-44 art. 15, CGI 394 duodecies, PDF page 17
Tax-payment exemption	Payments of taxes and duties are exempt	Same, CGI 394 duodecies
Taxable base	Payment amount excluding VAT; the exemption test and the VAT exclusion are separate steps	Same, CGI 394 terdecies, PDF page 18
Rate	1% of that base for a taxable cash payment	Same, CGI 394 quaterdecies
Ordinary bearer/invoicing	Buyer bears and pays the tax; real-regime enterprise invoices it	Ordonnance 2026-45 art. 10, CGI 394 undecies, PDF page 10
Taxable event	The payment	Ordonnance 2025-44 art. 15, CGI 394 quinquiesdecies
Due date	No later than the 15th of the month following the event, under the same conditions as VAT	Same, CGI 394 sexiesdecies

The two exemptions above are the exemptions stated in article 394 duodecies. Do not infer a general business-to-business, salary, export or small-enterprise exemption from an unrelated regime.

The base

Use this sequence for the ordinary buyer-chosen cash path:

1. Establish the payment date, actual payment method and enterprise's real-regime status. Document who requested cash. An invoice alone does not establish that payment occurred. CGI 394 decies, quinquiesdecies; amended 394 undecies; 2026 rectification art. 10.
2. Screen the actual payment against the XOF 100,000 exemption and identify tax/duty payments. If exempt, record the reason and stop the levy calculation. Do not subtract the threshold and tax only the excess: the statute exempts payments at or below it. CGI 394 duodecies.
3. For a taxable ordinary payment, reconcile the payment and its VAT component to the invoice and receipt. Remove VAT from the payment base, then multiply the remaining amount by 0.01. Record the separate levy invoiced and paid by the buyer. This Guide does not compute VAT or assert its rate. CGI 394 terdecies–quaterdecies; amended CGI 394 undecies.
4. Aggregate taxable payments and tax by month. Keep exempt payments in a separate reconciliation so the working paper explains the whole cash-payment population. CGI 394 sexiesdecies–octiesdecies.

Supplier-requested cash is a different branch. If the supplier requests cash, the amended article requires the buyer, when it is under a real regime, and the State, its subdivisions, NGOs and nonprofit entities to withhold the tax on the settlement's amount including all taxes and remit it to the Treasury. It also says the supplier cannot deduct the amount withheld from taxable profit or credit it against any tax, duty or levy. Preserve the supplier's request, payer category and settlement evidence. Do not apply the ordinary buyer-paid calculation above to that branch; its interaction with the general VAT-exclusive base, invoice mechanics and remittance workflow needs separate resolution. Ordonnance 2026-45 art. 10, amended CGI 394 undecies(1)–(2), PDF page 10.

Deadlines and filing

CGI article 394 sexiesdecies makes the tax due no later than the 15th of the following month. Articles 394 septiesdecies and octiesdecies use the VAT declaration/control/recovery/disputes framework and require real-regime enterprises to collect and remit to their attached tax office. Read these retained collection provisions with the new bearer/invoicing and special-withholding rules. Ordonnance 2025-44 art. 15, PDF page 18; 2026-45 art. 10.

Prepare a monthly schedule showing payment date, payer/payee, real-regime evidence, payment method, who requested cash, payment amount, exemption if any, VAT component, ordinary tax base, levy and remittance evidence. Those are working-paper labels, not official form box numbers. Reconcile the schedule to the cash ledger, invoices and receipts before completing the administration's actual declaration.

The current declaration identifier, portal fields, precise submission/payment workflow and acknowledgement procedure have not been read. Obtain the competent tax office's current form/procedure before filing. Stop before a filing instruction that depends on those missing details. Article 394 noniesdecies permits implementing regulations; none is asserted as read. CGI 394 septiesdecies–noniesdecies.

Penalties and interest

Article 394 septiesdecies adopts VAT obligations and sanctions. The relevant VAT penalty/interest provisions were not obtained in a readable current code, so this Guide gives no numeric penalty or interest rate. Do not calculate a late-filing or late-payment exposure from remembered figures. Record due dates, actual submission/payment dates and any notice for separate source-backed work. CGI 394 septiesdecies.

Cross-border points

This Guide does not decide territoriality, treaty relief or permanent-establishment treatment for a cross-border payment. The payment method and documented real-regime counterparty must be established before the ordinary computation. Do not treat repeal of the separate money-transfer tax as repeal of cash-payment tax: the rectification repeals CGI 394 bis–nonies in article 9 and separately amends cash-tax article 394 undecies in article 10. See TDTA repeal review. Ordonnance 2026-45 arts. 9–10, PDF pages 9–10.

Two worked examples that recompute

Ordinary calculation. After the cutoff, a buyer chooses cash to settle a supported ordinary payment of XOF 1,190,000, whose invoice/documented payment contains XOF 190,000 VAT. The enterprise is under a real regime and no exemption applies. The base is XOF 1 million and the cash-payment levy is XOF 10,000. The VAT amount is a fictional case input taken as established; this is not a VAT-rate calculation.

name: Ordinary buyer-chosen cash levy after the amendment
inputs:
  payment: 1190000
  documented_vat: 190000
steps:
  base: payment - documented_vat
  levy: base * 0.01
expected:
  base: 1000000
  levy: 10000

Threshold decision precedes the base calculation. On the same ordinary path, a payment of exactly XOF 100,000 is exempt. A separate payment of XOF 119,000 with XOF 19,000 documented VAT is above the exemption and has a XOF 100,000 tax base. Its levy is XOF 1,000. A tax base equal to the threshold is not itself exempt when the actual payment exceeds the payment threshold. The second transaction is separately assumed; do not create artificial splitting advice.

name: Exact payment boundary versus VAT-exclusive base
inputs:
  boundary_payment: 100000
  threshold: 100000
  taxable_payment: 119000
  documented_vat: 19000
steps:
  boundary_excess: max(boundary_payment - threshold, 0)
  exempt_levy: boundary_excess * 0.01
  taxable_base: taxable_payment - documented_vat
  taxable_levy: taxable_base * 0.01
expected:
  boundary_excess: 0
  exempt_levy: 0
  taxable_base: 100000
  taxable_levy: 1000

The first zero calculation checks the stated exact-boundary case only; it is not a formula taxing only the excess above XOF 100,000.

Ask the client first

• What are the payment dates, methods and actual amounts, supported by receipts and invoices?
• Is the counterparty enterprise under a real taxation regime, with what evidence?
• Who requested cash, and which payer category applies to a supplier-requested settlement?
• What VAT component is documented, and is any payment a tax/duty payment or at/below the exemption?
• What declarations and remittances were made, and is any payment cross-border or before 21 August 2026?

Sources

Official source	Provisions actually read	Read on
Ministry, enacted Ordonnance 2025-44 of 31 December 2025	Public Télécharger form and downloaded original PDF: art. 15, full cash-tax CGI 394 decies–noniesdecies, PDF pages 17–18; preamble and final arts. 43–44/signature. Other tax amendments were screened; budget schedules were not researched.	2026-11-01
Ministry, signed Ordonnance 2026-45 of 21 August 2026	Public Télécharger form and downloaded scan: title/date; arts. 9–10, pages 9–10; art. 25 and signature, page 48. Private OCR of all 48 pages used to locate amendment scope; tax clauses above checked against rendered scans.	2026-11-01

Not yet confirmed: ordinary cash-tax application before 21 August 2026; special supplier-requested withholding calculation/base/invoice mechanics; current form/portal/confirmation procedure and implementing regulations; actual VAT treatment of a client's invoice; VAT sanctions/interest; cross-border territoriality and exemption cases. No accountant has attested to this draft.