Cameroon
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Digital services
About
Goods
About
Goods
About
Digital services
About
Digital services
Goods
Digital services
Goods
Digital services
VAT standard rate
The standard VAT rate in Cameroon in 2024 is 19,25%. Export in Cameroon is zero-rated.VAT standard rate
The standard VAT rate in Cameroon in 2024 is 19,25%. Both B2B and B2C digital sales are subject to VAT.
VAT Standard rate
19,25%
VAT Reduced rate
-
Thresholds
$76,400
Threshold
Companies operating in Cameroon must register as VAT payers if their annual turnover is greater than or equal to XAF 50 million (approximately $76,400).Deductible VAT
To be eligible for a VAT deduction, a taxpayer is required to be registered with the tax office and possess an identification number. Input VAT becomes deductible if VAT is reclaimable from a supplier. However, for taxable transactions exceeding 100,000 CFAF, there’s an extra stipulation: payment cannot be conducted in cash in order to qualify for the deduction.Registration procedure
Companies intending to register as VAT payers must submit a registration application to the Cameroonian Tax Authority at least 15 days prior to commencing their activities. This application can be completed either in paper format or online. The General Directorate of Taxation issues the identification number once the actual localization of the taxable person is confirmed.Tax representative
Non-resident companies wishing to register as VAT payers must appoint a tax representative, and they will be jointly responsible for paying VAT and fulfilling other VAT-related obligations.Keeping records
Companies registered to pay VAT in Cameroon must keep their tax records, including accounting books, VAT returns, invoices, etc. for 10 years and provide these documents for inspection by the tax authorities upon request.Filling VAT return
The deadline for submitting VAT returns is the 15th day of the month following the period in which the transactions occurred. It is mandatory to submit these returns on a monthly basis.VAT payment date
VAT payments must be made together with the filing of tax returns, that is, they must be made monthly by the 15th day of the month.Threshold
Companies operating in Cameroon must register as VAT payers if their annual turnover is greater than or equal to XAF 50 million (approximately $83,000).Deductible VAT
There are no VAT deductions for all digital service providers in Cameroon.Pieces of evidence
To determine that the place of supply of digital services is Cameroon, it is sufficient to provide services to any person located in Cameroon. This includes persons who use the services for personal consumption as well as those who use them for commercial purposes.E-services list
The list of digital services includes the following:- promotional activities
- telecommunications services
- licensing of software, including cloud-based or Software
- storage and processing of data
- commissions earned by platform operators
- broadcasting activities
Registration procedure
Companies that plan to register as VAT payers must submit an application for registration to the Cameroonian Tax Authority 15 days before the start of their activities, which can be done both on paper and online. After that, a VAT number will be assigned to the taxpayer.Tax representative
Non-resident companies wishing to register as VAT payers must appoint a tax representative, and they will be jointly responsible for paying VAT and fulfilling other VAT-related obligations.Keeping records
Companies registered to pay VAT in Cameroon must keep their tax records, including accounting books, VAT returns, invoices, etc. for 10 years and provide these documents for inspection by the tax authorities upon request.Filling VAT return
The deadline for submitting VAT returns is the 15th day of the month following the period in which the transactions occurred. It is mandatory to submit these returns on a monthly basis.VAT payment date
VAT payments must be made together with the filing of tax returns, that is, they must be made monthly by the 15th day of the month.
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