Niger VAT on B2C digital services 2025

2025 Finance Act proposes retrospective 1 Jan 2025 levying 19% VAT on electronic services

The West African country of Republic of Niger’s Parliament, National Assembly, has approved the Government’s 2025 budget, which includes imposing VAT on the sale of digital services to consumers. This will be effective retrospectively from 1 January 2025 once final approval is passed.

The Act also covers VAT on other e-commerce supplies.

Niger joins over 120 countries that impose VAT on digital services to consumers. The final model will likely be based upon the OECD VAT Digital Toolkit.

What digital services would be liable to 19% Niger VAT in the future?

The Act includse taxing the following supplies:

• Electronic services: streaming or download music, films etc; software; e-books; e-learning etc
• Communication services: texting; phone; internet access
• Online store: for sale of tangible goods
• Low value consignments of goods

Determining the place of supply as Niger

Following the OECD guidance, for the provider to determine if the consumption takes place in Niger, and therefore liable to local VAT, the following pieces of evidence may be considered:

• Home address
• IP or similar access identification
• Address of the means of payment

VAT compliance obligations

The Tax Authorities are now provided with the powers to set registration and compliance rules, with an expectation of simplified processes with limited rights. For example, no right to deduct any input VAT.

The following guidelines are likely to be set by the Ministry of Finance in the draft bill:

• No requirement to appoint a local Fiscal Representative
• No obligation to open a local bank account
• No requirement to locally incorporate

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Africa & Middle East VAT on digital services