openaccountants Cote d'Ivoire VAT (TVA) Return Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 -- Quick reference
| Field | Value |
|---|---|
| Country | Cote d'Ivoire |
| Standard rate | 18% |
| Reduced rate | 9% (milk, pasta, specified goods) |
| Zero rate | 0% (exports, international transport) |
| Filing portal | https://e-impots.gouv.ci |
| Authority | Direction Generale des Impots (DGI) |
| Currency | FCFA (XOF) |
| Filing frequency | Monthly (reel normal, 10th/15th); Quarterly (simplifie) |
| Registration threshold | FCFA 500M (reel normal); 200-500M (simplifie) |
| Primary legislation | CGI, Livre II -- TVA |
| WAEMU members | Benin, Burkina Faso, Guinea-Bissau, Mali, Niger, Senegal, Togo |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | April 2026 |
Section 2 -- Required inputs and refusal catalogue
Minimum viable -- bank statement. Acceptable from SGCI (Societe Generale CI), BICICI, Ecobank CI, NSIA Banque, BOA CI, or any Ivorian bank.
R-CI-1 -- Investment Code. Trigger: company under Code des Investissements. Message: "Escalate. Specific decree required."
Section 3 -- Supplier pattern library
3.1 Ivorian banks (exempt -- exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| SGCI, SOCIETE GENERALE CI | EXCLUDE | Exempt financial service |
| BICICI | EXCLUDE | Same |
| ECOBANK CI, NSIA BANQUE | EXCLUDE | Same |
| BOA CI, BRIDGE BANK | EXCLUDE | Same |
3.2 Government
| Pattern | Treatment | Notes |
|---|---|---|
| DGI | EXCLUDE | Tax payment |
| DOUANE | Check for import TVA | TVA recoverable |
| CNPS | EXCLUDE | Social security |
3.3 Utilities
| Pattern | Treatment | Notes |
|---|---|---|
| CIE, ELECTRICITE | Domestic 18% | Electricity |
| SODECI | Domestic 18% | Water |
| MTN CI, ORANGE CI, MOOV | Domestic 18% | Telecoms |
3.4 SaaS
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, AWS | Autoliquidation 18% | Non-resident |
Section 4 -- Worked examples
Example 1 -- Standard sale at 18%
FCFA 20M net. TVA = FCFA 3.6M. Line 1 = FCFA 20M. Line 6 = FCFA 3.6M.
Example 2 -- Reduced rate milk at 9%
FCFA 5M processed milk. TVA = FCFA 450K. Line 2 = FCFA 5M. Line 7 = FCFA 450K.
Section 5 -- Classification rules
18% standard, 9% reduced (milk, pasta), 0% exports, exempt (basic foodstuffs, financial, medical, education, residential rental, solar equipment, agricultural inputs).
Section 6 -- VAT return form structure
Output: Lines 1-10 (18% sales, 9% sales, exempt, exports, total, TVA 18%, TVA 9%, autoliquidation, adjustments, total brute).
Input: Lines 11-17 (local goods, local services, imports, capital goods, autoliquidation input, exclusions, total deductible).
Net: Lines 18-21 (net, credit reporte, precompte, payable/credit).
Section 7 -- Reverse charge
Non-resident services: self-assess 18%. Claim input if taxable. Net zero. CGI Art. 344.
Section 8 -- Deductibility and blocked input
Blocked (CGI Art. 360-363): vehicles < 9 seats, staff accommodation, entertainment/gifts > FCFA 500K/year/recipient, fuel for blocked vehicles, personal use, invoices without NCC.
Prorata: CGI Art. 359. Annual recalculation.
Section 9 -- Filing, deadlines, and penalties
Monthly 10th (large) or 15th (others). Quarterly for simplifie. Late filing: 25% surcharge (min FCFA 100K). Late payment: 1%/month. Failure to register: 100%.
Section 10 -- Edge cases, test suite, and escalation
EC1 -- SaaS. Autoliquidation 18%. Net zero. EC2 -- Cocoa export. Zero-rated. Input recoverable. EC3 -- Motor vehicle blocked. EC4 -- WAEMU import (Senegal). VAT 18% at Ivorian customs. No intra-community. EC5 -- Capital goods adjustment. 10yr immovable, 5yr movable. Reviewer flag.
Test 1 -- FCFA 20M sale. TVA FCFA 3.6M. Test 2 -- FCFA 5M milk at 9%. TVA FCFA 450K. Test 3 -- French services FCFA 15M. Output 2.7M, input 2.7M. Net zero. Test 4 -- Rubber export FCFA 100M. Zero-rated. Test 5 -- Car purchase. Input blocked. Cost = gross.
Out of scope: BIC 25%, PAYE progressive, CNPS contributions.
Prohibitions
- NEVER confuse zero-rated with exempt
- NEVER treat WAEMU as intra-community
- NEVER accept invoices without NCC
- NEVER compute numbers -- engine handles arithmetic
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).