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Digital activities: online sales platforms and digital products subject to VAT in Côte d'Ivoire

30/10/2023
Source : ORISHAS FINANCE
Categories: Economy/Forex Companies

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La Directorate General of Taxation (DGI) announced in a note that online and digital sales platforms will now be subject to Value Tax Added (VAT) in Ivory Coast.

La note publié mentionne que les services de publicité en ligne , donation services eacute; is online , les marchés en ligne , digital content services , les services de jeux en ligne , cloud computing services, the platforms: "Bookman Old Style”, "serif""> social media platforms, search engines, business to consumer (B2C) and business to business (B2B) operations are the operations covered by the VAT measure. According to the document, “online marketplaces refer to services through which a digital platform directly connects service providers with potential customers who use the platform and facilitates the conclusion of transactions between these parties. These contracts cover a variety of services. In particular, the sale et la livraison de repas en ligne , online rental

de logements, la location en ligne of vehicles.”
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