Pursuant to Explanatory Note No. 03949 published on October 9, 2023, non-resident suppliers providing digital services to taxable persons in Cote d’Ivoire must collect and remit VAT. This change expands the prior B2C cross-border e-services VAT collection obligations enacted in January 2022 to include both B2C and B2B customers. Online marketplaces are also required to collect and remit VAT. Pursuant to the Explanatory Note, these rules are effective six-months from the date of publication, which is April 9, 2024.
The Explanatory Note can be found here.
