Guides the preparation and e-filing of the monthly or quarterly Ivorian TVA return via the DGI e-impots portal, covering output tax classification (18%/9%/0%/exempt), reverse-charge autoliquidation on non-resident services, blocked input adjustments under CGI Art. 360-363, and prorata calculations under CGI Art. 359.
Establish the client's TVA registration status, tax regime, and filing frequency. Côte d'Ivoire has two regimes: régime réel normal (turnover ≥ FCFA 500M, monthly filing due 10th for large taxpayers or 15th for others) and régime simplifié (FCFA 200M–500M, quarterly filing). Confirm the client's Numéro de Compte Contribuable (NCC) is active on e-impots.gouv.ci.
Review all sales and purchase transactions for the period. Classify each line as 18% standard (TVA normale), 9% reduced (lait, pâtes et produits similaires), 0% zero-rated (exports, international transport), or exempt (financial services, medical, education, basic foodstuffs, residential rental, solar equipment, agricultural inputs). Flag non-resident service payments for autoliquidation under CGI Art. 344, and screen for blocked inputs under CGI Art. 360-363.
Populate the TVA return line-by-line using the DGI form structure. Output lines 1–10 capture taxable bases and gross output TVA (18% on line 1/line 6; 9% on line 2/line 7; autoliquidation output on line 8). Input lines 11–17 capture deductible TVA on local goods, local services, imports, capital goods, and autoliquidation input. Net lines 18–21 produce the TVA nette payable or crédit reporté. Apply any précompte TVA (withholding TVA) deducted by large buyers.
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Log into e-impots.gouv.ci, enter the validated figures into the TVA declaration form for the period, and submit. For régime réel normal large taxpayers the deadline is the 10th of the following month; for all others it is the 15th. Generate and retain the accusé de réception (filing confirmation). If TVA is payable, initiate payment via the portal's télépaiement module; if a crédit results, document the carry-forward or lodge a credit refund request as applicable.