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12.3. Refund of VAT to Non-Residents

Taxpayers registered for VAT are allowed for a refund on the excess of input VAT over output VAT.

A non-resident not registered for VAT cannot claim a refund of the excess VAT.

COVID-19 Emergency Measures

Benin implemented certain measures in response to the COVID-19 pandemic, including measures to accelerate the refund of VAT input credits.