Compendium · Africa · Chad
Chad: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Loi de finances 2026 / circulaire MFBEPCI 2026: e-commerce and digital services (content, platforms, ads, cloud, hosting, streaming) supplied to Chadian clients or used in Chad are subject to TVA; foreign operators appoint fiscal representative or local B2B reverse charge
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Chad’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
- XAF 0
Ordinary CGI threshold commonly XAF 50 million; confirm whether foreign digital suppliers face a separate nil threshold under LF 2026 - Window
- No threshold (from the first sale)
- Standard rate
- 18.0%
Digital services follow Chad’s standard TVA (commonly 18%; confirm LF 2026 surcharge wording) - Who must register
- —
- Evidence of location
- Indicative only (unverified). LF 2026 taxes digital services to Chadian clients or used in Chad; no OECD-style multi-proxy list was extracted from the circulaire this pass
- Invoicing
- Indicative only (unverified). Confirm B2C invoice rules for non-residents
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- LF 2026 Chad
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
- Foreign digital operators appoint a Chad-resident fiscal representative; platforms must register and declare through e-Tax
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.finances.gouv.td/index.php/component/k2/item/746-loi-n-008-an-senat-2025-du-26-decembre-2025-portant-loi-des-finances-pour-l-exercice-2026
- 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: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | LF 2026 taxes digital services to Chadian clients or used in Chad; no OECD-style multi-proxy list was extracted from the circulaire this pass (indicative, unverified) |
| Digital regime | Loi de finances 2026 / circulaire MFBEPCI 2026: e-commerce and digital services (content, platforms, ads, cloud, hosting, streaming) supplied to Chadian clients or used in Chad are subject to TVA; foreign operators appoint fiscal representative or local B2B reverse charge (primary) |
| Rate | Digital services follow Chad’s standard TVA (commonly 18%; confirm LF 2026 surcharge wording) (secondary) |
| Foreign registration threshold | Ordinary CGI threshold commonly XAF 50 million; confirm whether foreign digital suppliers face a separate nil threshold under LF 2026 (secondary) |
| Simplified regime | Foreign digital operators appoint a Chad-resident fiscal representative; platforms must register and declare through e-Tax (secondary) |
| Collect and remit | Platforms are expressly in scope and must register; foreign underlying suppliers use a fiscal representative (secondary) |
| B2C invoice | Confirm B2C invoice rules for non-residents (indicative, unverified) |
| Local payment methods | Confirm payment proxies (indicative, unverified) |
| IP, VPN, or datacenter | No IP/VPN wording extracted (indicative, unverified) |
| Private seller selling to a business | Confirm domestic thresholds (indicative, unverified) |
| Bookkeeping retention | Confirm (indicative, unverified) |
| 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