Is there a free VAT/GST threshold for foreign digital sellers?

No free threshold for non-resident digital suppliers

Is a local tax representative mandatory?

Not stated as mandatory in materials reviewed as of 2026-10-29

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Africa · Cameroon

Cameroon: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Foreign suppliers and e-commerce platform operators selling digital services to Cameroonian customers must register with DGI, charge 19.25% VAT, and file/pay monthly by the 15th of the following month. No VAT-registration threshold for non-resident digital suppliers. Non-compliance can lead to suspension of access from Cameroon (CGI Art. 149 quater framework)

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Cameroon’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 — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: XAF 0
No VAT-registration threshold for non-resident digital suppliers (DGI / CGI digital framework)
Window: No threshold (from the first sale)
Standard rate: 19.25%
VAT 19.25% (standard Cameroon VAT including contributions as commonly stated)
Who must register: Foreign suppliers and e-commerce platform operators supplying digital services to customers in Cameroon
Evidence of location: Customer in Cameroon. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Charge 19.25% VAT once registered
Filing: Monthly by the 15th of the following month
Effective: CGI provisions on digital / e-commerce VAT (Art. 149 quater and related)
Authority: Direction Générale des Impôts (DGI)

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 — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: Yes — Register with DGI via the Cameroon tax portal (impots.cm). English secondary ESS summaries do not describe a fully self-service non-resident wizard comparable to OSS; expect French-language filings and possible local assistance
Resident representative / fiscal agent: Not stated as mandatory in English secondary ESS summaries reviewed as of 2026-10-29; follow DGI portal requirements — a local fiscal correspondent is often used in practice
Regime: DGI VAT registration for non-resident digital / e-commerce suppliers (19.25% VAT)

Steps (in order)

Confirm digital services to Cameroonian customers that trigger DGI VAT registration
Register with DGI via the tax portal (French interface) — https://www.impots.cm/
Provide company details, incorporation evidence and any local correspondent appointment DGI requests
Charge 19.25% VAT; file and pay monthly by the 15th of the following month

Documents

DGI registration application — Via impots.cm / DGI channel
Company incorporation / identity details — As required by DGI; French translations commonly needed

Official processing time: DGI does not publish an official English service-level time for non-resident digital VAT registration as of 2026-10-29
Official fees: Not summarised in official English guidance as of 2026-10-29; expect commercial translation / correspondent costs
Portal: https://www.impots.cm/
Local bank account: Not specified in official English guidance as of 2026-10-29; pay in XAF via DGI methods
Filing frequency: Monthly. File and pay by the 15th of the following month
Payment currency: XAF
Input VAT recovery: Not specified in official English guidance as of 2026-10-29; simplified digital regimes typically remit output tax only
Portal language: French (official portal)
Penalties: Not specified in official English guidance as of 2026-10-29; Cameroonian tax procedure penalties apply

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Central Africa / Cameroon (via KPMG Africa network) — Regional entry; ask for Cameroon tax desk

Official sources

DGI
CGI Art. 149 quater (Lex Cameroun)

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No free threshold for non-resident digital suppliers
Is a local tax representative mandatory?: Not stated as mandatory in materials reviewed as of 2026-10-29
What rate applies?: 19.25% VAT
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice