Togo VAT registration threshold

Mon 9th Feb 2015

The new Finance Act has been passed in Togo, and includes the following amendments to the VAT compliance regime:

  • VAT invoices must now include a sequentially unique number
  • A pre-prepared invoice format must be used which is available from the tax office.
  • The VAT registration threshold has been raised to FCFA 50 million per annum
  • An option will be available for voluntary registration for VAT

The standard VAT rate in Togo is 18%, which is towards the higher end of the average VAT rate in Africa.  Foreign companies may provide goods or services in Togo via a fiscal representative.  Otherwise the customer is required to report the sales VAT.