Cameroon generally allows for the deduction of input VAT to offset output VAT for taxpayers registered for VAT. Refunds of excess input VAT credits are provided if there are no other taxes or duties that can be offset by the credit. Effective 1 January 2015, input VAT credit on cash transactions is not allowed to be offset against output VAT.
Effective 1 January 2018, a new VAT refund procedure is applicable based on risk categories (low, medium, high-risk). VAT refund will be available on request for low-risk companies, after validation control for medium-risk companies, and only after a general audit of accounts for high-risk companies. Effective from 1 January 2019, a deadline of 1 month is applicable for the tax authorities to begin a tax audit for validating the VAT refund for high-risk companies.