The 2022 fiscal year began in Côte d'Ivoire with the entry into force of Law No. 2021-899 of December 21, 2021, on the State Budget for the year 2022.
Among the important measures of this law, we have:
The subjection to VAT of online sales platforms and digital services not established in Côte d'Ivoire. Henceforth, the commissions perceived by the operators are taxable in Côte d'Ivoire as soon as the operator of the digital platform, the salesman of the good or the purchaser, the supplier of the service or the user are on the Ivorian territory at the time of the sale of the good or the execution of the online service.