Tax

VAT (Value Added Tax)

Value Added Tax (VAT)

Indirect consumption tax collected at each stage of the production and distribution chain.

VAT is the main indirect tax in the UEMOA zone (generally 18%, 19% in Niger) and France (20%, 10%, 5.5%, 2.1%). The company collects VAT on sales and deducts VAT on purchases. The difference is paid to the State.

Related terms

FEC (Accounting Entries File)DSF (Statistical and Tax Return)Tax Return
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