Cameroon imposed its Value Added Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators from 1 January 2020. This covers any supplies via electronic platforms and the commissions received by the platform owners. Foreign providers must appoint a VAT Fiscal Representative.
The current VAT rate in Cameroon is 19.25%. VAT Calc’s global VAT and GST on digital services blog tracks indirect taxes on digital and e-services
Cameroon requires providers of B2B digital services to charge VAT as well as B2C.
What digital services are liable to Cameroon VAT?
Income from electronic or digital services covers:
- Advertising
- Software licences (eg cloud or SaaS)
- Data storage and processing
- Platform operator commissions
- Telecoms
- Broadcasting
VAT registration and compliance
There is a XAF50 million (approx. €75,000) annual sales VAT registration threshold. Registration may be processed online, and requires a local VAT representative who become jointly and severally liable for the seller’s VAT. Failure to appoint an agent would shift the VAT obligations to the customer who would be required to withhold the VAT due.
Once registered, VAT returns are due each month. They must be filed electronically, along with VAT remittance, but the 15th of the following month.
Marketplace operators acting on behalf of their third-party merchants take on the VAT reporting responsibilities of their merchants.
Preparing VAT or GST filings can be challenging. VAT Calc’s single platform VAT Filer can correctly complete any country submission with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.
Africa & Middle East VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Algeria | 9% | Jan 2020 | Nil | |
| Angola | 14% | Oct 2019 | – | |
| Bahrain | 10% | Jan 2019 | Nil | |
| Benin | 18% | Oct 2023 | TBC | |
| Botswana | 14% | 2024 | - | Pending implementation |
| Cameroon | 19.5% | Jan 2020 | XAF 50 million | |
| Cape Verde | 15% | Jan 2022 | Nil | |
| Congo, Democratic Republic | 16% | Jan 2024 | - | |
| Egypt | 14% | Sep 2016 | EGP 500,000 | |
| Ethiopia | 15% | Aug 2024 | ETB 2 million | |
| Ghana | 12.5% | Apr 2022 | GHS 200,000 | |
| Guinea | 18% | Jan 2016 | Nil | |
| Israel | 17% | TBC | – | Proposals withdrawn |
| Ivory Coast | 18% | 2022 | - | |
| Jordan | 16% | JOD 30,000 | ||
| Kenya | 16% | Sep 2013 | - | Registration threshold removed 2023 |
| Kuwait | 5% | Jan 2024? | - | TBC |
| Madagascar | 20% | Nil | Collections via fiscal rep | |
| Mauritius | 15% | 2020 | ||
| Morocco | 20% | 2024 | ||
| Mozambique | 16% | 2017 | Nil | |
| Nigeria | 7.5% | Jan 2020 | $25,000 | |
| Oman | 5% | Apr 2021 | OMR 35,000 | |
| Rwanda | 18% | TBC | ||
| Saudi Arabia | 15% | Jan 2018 | Nil | |
| Senegal | 18% | Jul 2024 | Nil | Fiscal representative required |
| Sierra Leone | 15% | Jan 2021 | SLE 100,000 | No non-resident rules |
| South Africa | 15% | Jun 2014 | ZAR 1 million | |
| Tanzania | 18% | Jul 2022 | Nil | Residents since Jul 2015 |
| Tunisia | 19% | Jan 2020 | Nil | Withholding VAT; 3% Royalty Tax |
| Uganda | 18% | Jan 2020 | UGX 150m | |
| United Arab Emirates | 5% | Jan 2018 | AED 375,000 | |
| Zambia | 16% | Jan 2024 | Fiscal Representative req'd | |
| Zanzibar | 15% | Aug 2024 | Nil | |
| Zimbabwe | 14.5% | Jan 2020 | Nil |
