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12.1. VAT on the Supply of Goods by Non-Residents

A non-resident supplying goods from a fixed place of business in Djibouti is required to register for and pay VAT.

A non-resident without a fixed place of business in Djibouti is required to appoint a tax representative in Djibouti who is responsible for the declaration and the payment of VAT on his behalf. If no tax representative is appointed, a reverse charge mechanism applies, and the local customer is required to account for the VAT on the received supply.