Compendium · Africa · Benin
Benin: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Benin: has digital/ESS VAT regime for foreign sellers — Art.224 GTC; B2C non-resident charges VAT; B2B reverse charge; 20% WHT if no DTA
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Benin’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
Foreign registration threshold: XOF 100m ordinary threshold cited - Window
- No threshold window (from the first sale)
- Standard rate
- 18.0%
Rate: 18% - Who must register
- —
- Evidence of location
- Indicative only (unverified). No published multi-proxy evidence rule verified this pass — OECD-style default applies
- Invoicing
- Indicative only (unverified). B2C invoice rule unverified this pass
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- PwC Africa ESS 2026
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Art.224 GTC; B2C non-resident charges VAT; B2B reverse charge; 20% WHT if no DTA
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.pwc.co.za/en/assets/pdf/vat-in-africa-digital-services-2026.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No published multi-proxy evidence rule verified this pass — OECD-style default applies (indicative, unverified) |
| Digital regime | Benin: has digital/ESS VAT regime for foreign sellers — Art.224 GTC; B2C non-resident charges VAT; B2B reverse charge; 20% WHT if no DTA (secondary) |
| Rate | Rate: 18% (secondary) |
| Foreign registration threshold | Foreign registration threshold: XOF 100m ordinary threshold cited (secondary) |
| Simplified regime | Art.224 GTC; B2C non-resident charges VAT; B2B reverse charge; 20% WHT if no DTA (secondary) |
| Collect and remit | See notes: Art.224 GTC; B2C non-resident charges VAT; B2B reverse charge; 20% WHT if no DTA (indicative, unverified) |
| B2C invoice | B2C invoice rule unverified this pass (indicative, unverified) |
| Local payment methods | No written local-payment place-of-supply tie verified (indicative, unverified) |
| IP, VPN, or datacenter | No written IP/VPN rule verified — accept IP as-is as optional signal only (indicative, unverified) |
| Private seller selling to a business | Private-to-business test unverified (indicative, unverified) |
| Bookkeeping retention | Retention unverified (indicative, unverified) |
| AML triggers | AML triggers unverified (indicative, unverified) |
Official sources
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice