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

The supply of goods in Gabon by a non-resident is subject to VAT.

When a non-resident has an establishment in Gabon, they are required to register for and pay VAT when the registration threshold is met.

When a non-resident has no establishment in Gabon, they are liable for VAT regardless of the amount of supplies made and should appoint a tax representative that is responsible for the payment of VAT and other obligations. If a representative is not appointed, the VAT due is paid by the purchaser of the goods on behalf of the non-resident.