Togo

VAT GST in Togo

Togo value added tax reference for the 2026 tax year, covering ordinary domestic supplies, imports, exports, registration, input deductions and monthly returns. Use it for TVA, VAT threshold, taxable turnover, foreign services, digital platforms, factures normalisées and certified electronic invoicing. It applies the consolidated tax code with the enacted 2026 finance law, distinguishes the compulsory registration threshold from professional activity exceptions and voluntary registration, and explains why an export exemption has a different input deduction result from an ordinary exempt sale. The Guide includes the new deduction exclusions and electronic invoicing transition, with explicit gaps for implementing orders, live return fields, mixed activity calculations and special sector procedures.