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11.2. VAT on the Supply of Services by Non-Residents

As with the supply of goods, the supply of services by a non-resident is subject to VAT in the Ivory Coast. When a non-resident has an establishment in the country, the establishment is responsible for VAT and required to register if making taxable supplies.

When a non-resident has no establishment in the Ivory Coast, they are required to appoint a tax representative in the country to account for VAT. If a tax representative has not been appointed, a reverse charge will apply, whereby the purchaser in the Ivory Coast is required to account for the VAT.