Niger VAT / GST

Value-added tax (TVA)

Niger levies a value-added tax (Taxe sur la Valeur Ajoutée, TVA) under the Code Général des Impôts, within the UEMOA VAT framework. The figures below are an unverified draft and must be confirmed by a licensed Niger accountant.

• Standard VAT (TVA) rate — 19 percent (Code Général des Impôts (Niger) — Taxe sur la Valeur Ajoutée (TVA))
• Reduced rate — A reduced rate may apply to certain supplies; otherwise the single standard rate of 19% applies percent ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
• Exports — Exports are zero-rated (0%) percent (Code Général des Impôts (Niger) — TVA)
• Exempt supplies — Certain essential goods and services (e.g. basic foodstuffs, certain medical, financial and educational supplies) are exempt ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
• VAT registration threshold (turnover) — Based on the réel taxation regime turnover threshold; commonly around FCFA 50 million for goods and lower for services XOF ((approx — confirm)) (Code Général des Impôts (Niger))
• VAT filing frequency — Monthly — return and payment by the 15th of the following month ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
• Reverse charge on imported services — Services supplied by non-residents to Niger customers are subject to reverse-charge VAT accounted for by the local recipient ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
• Input VAT recovery — Registered taxable persons may deduct input VAT against output VAT, subject to the usual exclusions ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)