VAT and TSE Calculator, Côte d'Ivoire
Calculate the VAT on your monthly return and the special equipment tax: output VAT, input VAT, deduction ratio, VAT credit, amount payable and filing deadline.
Goods and services at the reduced rate set by the Tax Code.
Exempt, with the right to deduct VAT on purchases.
They reduce the recoverable VAT (deduction ratio).
Not subject to VAT here, but included in the TSE base.
For example, VAT deducted in error or on an asset that has left the business.
Equipment, machinery, commercial vehicles…
VAT amount shown on your customs declarations.
These amounts, included in your sales above, are removed from the TSE base. The TSE equals 0.1% of the remaining turnover excluding tax.
Estimates the penalties: late-payment interest of 10% plus 1% per month of delay. Other surcharges may apply.
How the calculation works
1. Output VAT
Exports are exempt: they generate no output VAT, but they give the right to deduct the VAT paid on purchases.
2. Input VAT
The deduction ratio only applies if the business also carries out exempt transactions without the right to deduct. It equals the turnover giving the right to deduct (taxable sales and exports) divided by total turnover.
3. VAT payable or VAT credit
A negative result is a VAT credit, carried forward to the following month's return.
4. Special equipment tax (TSE)
Excluded transactions are sales of petroleum products, exports of raw coffee and cocoa, medicines supplied to CMU beneficiaries and self-supplies.
Applicable rates
| Transaction | Rate |
|---|---|
| VAT, standard rate | 18% of the price excluding tax |
| VAT, reduced rate (goods and services designated by the Tax Code) | 9% of the price excluding tax |
| Exports | Exempt, with the right to deduct |
| Special equipment tax (real regimes) | 0.1% of turnover excluding tax |
Sources: General Tax Code, Book II (value added tax) and article 1084 (special equipment tax); TSE return form of the Directorate General of Taxes; Tax Procedures Code, article 161 (penalties).
Frequently asked questions
What are the VAT rates in Côte d'Ivoire?
The standard VAT rate is 18%, applied to the price excluding tax. A reduced rate of 9% applies to certain goods and services set by the General Tax Code. Exports are exempt while giving the right to deduct the VAT paid on purchases.
How do you calculate the VAT payable?
VAT payable equals the output VAT on sales, plus any adjustments to be repaid, minus the input VAT on purchases and the previous month's VAT credit. If the result is negative, it is a VAT credit, carried forward to the following returns.
When must VAT be filed and paid?
VAT is filed and paid every month for the previous month's transactions, no later than the 15th for businesses attached to a tax centre. At the Large Enterprises Directorate, the date depends on the sector: the 10th for industry, oil and mining, the 15th for trade and the 20th for services.
What is the special equipment tax (TSE)?
The special equipment tax is provided for in article 1084 of the General Tax Code. It equals 0.1% of the turnover excluding tax of businesses subject to a real tax regime, and it is filed and paid together with VAT.
Which transactions are excluded from the TSE?
Excluded from the TSE base are, in particular, sales of petroleum products, exports of raw coffee and cocoa beans, the supply of medicines to beneficiaries of Universal Health Coverage (CMU), and self-supplies.
What is the deduction ratio?
A business that carries out both taxable transactions and exempt transactions without the right to deduct can only recover part of the VAT on its purchases. This share, the deduction ratio, equals the turnover giving the right to deduct divided by total turnover.
What happens if a return is filed late?
Late filing or late payment of VAT leads to penalties, including late-payment interest of 10% plus 1% per month of delay, under the Tax Procedures Code. Other surcharges may be added depending on the situation.
