Benin VAT
Calculator 2026
Use the 18% standard rate in Benin CGI Article 241 to add or extract VAT and check multi-item invoice totals. Classification and filing remain confirmation steps.
Benin VAT — Common Questions
VAT in Benin: Key Facts
Benin's Taxe sur la Valeur Ajoutée (TVA) has a standard rate of 18% under CGI Article 241. The official DGI VAT guide describes a zero-rate convention for taxable exports. Exemptions are enumerated in CGI Article 229 and can be amended, so this calculator does not classify a product or service. Article 228 delegates the registration threshold to an order of the finance minister; confirm the current order rather than relying on an undated threshold. Under Article 259, an assujetti files the previous month's return and pays any VAT due by the 10th of each month.
Common Questions About Benin TVA
Why is Benin's TVA rate 18%?
Benin's 18% TVA rate is harmonized across the WAEMU/UEMOA zone, which includes Benin, Burkina Faso, Côte d'Ivoire, Guinea-Bissau, Mali, Niger, Senegal, and Togo. This harmonization simplifies cross-border trade within the economic union.
How do I check whether an operation is exempt?
Check the exact wording in current CGI Article 229 and any later Finance Act measure. A broad product label is not enough to make a filing decision.
What is the TVA registration threshold in Benin?
CGI Article 228 says the annual threshold is set by an order of the finance minister. Confirm the current order and your status with the DGI before registering or charging VAT.
When are TVA returns due in Benin?
CGI Article 259 requires the previous month's return by the 10th of each month, with payment of the VAT due supporting that declaration.
Does Benin use electronic invoicing for TVA?
Yes, Benin has progressively introduced certified electronic invoicing machines (MECeF) to improve TVA compliance. Businesses above certain turnover thresholds are required to use these machines to issue invoices and transmit data to the tax authority in real time.