This tax guide provides an overview of the indirect tax system and rules to be aware of for doing business in Niger.

Niger - 120x120.pngIndirect tax snapshot

Please click on each section to expand further:

What is the principal indirect tax?

Value Added Tax (VAT) is the main type of indirect taxation in Niger.

Is there a registration limit for the tax?

The tax legislation does not provide any limit for this tax. However, to be able to invoice VAT, the annual turnover of the company must be over 100.000.000 XOF.

Does the same registration limit apply to non-established businesses?

N/A.

Is there any specific legislation to tax non-resident supplies of electronically supplied/digital services to private consumers resident in your country?

No, there is no specific legislation.

Does a non-established business need to appoint a fiscal representative in order to register?

When the taxable person is not domiciled in Niger, he must designate a representative in Niger who undertakes to carry out all the necessary formalities and to make all the payments due. Failing this, the tax and, where applicable, the penalties, are required of the recipient of the taxable transaction.

How often do returns have to be submitted?

VAT tax return must be submitted monthly for people under normal regime and quarterly for people under simplified regime.

Are penalties imposed for the late submission of returns/ payment of tax?

Yes late fees of 10% plus 1 point per month of additional delay on the rights or fixed of 25.000 F CFA when there are no rights.

Are any other declarations required?

In case of mixed activities, the taxpayer is required to file an annual pro rata return.

Are penalties imposed in other circumstances?

100 % in case of bad faith or fraudulent practices.

Can the VAT incurred by overseas businesses be claimed if they are not registered in Niger?

No.

 

What information must a VAT invoice show?

• The date and the order number of the invoice;
• The quantity, the precise denomination per unit of the goods and services sold;
• The unit and global price;
• The amount of the invoice including VAT;
• The identification number of the machine;
• The signature and the electronic code;
• The invoice number in an unbroken series;
• Name or company name and Tax Identification Number (NIF).

Are there any current or anticipated Standard Audit File for Tax (SAF-T) or similar electronic/digital filing requirements eg invoice listing data file/real-time VAT reporting?

Yes with the certified electronic invoicing system and the remote declaration and remote payments.

Contact us

For further information on indirect tax in Niger please contact:

Jean-Louis Dattie
T +225 27 20 30 77 00
E jean-louis.dattie@ci.gt.com

Charles-Alexandre Koffi
T +225 27 20 30 77 00
E charles.koffi@ci.gt.com

International indirect tax guide

International indirect tax guide

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