Indirect tax - Niger

Value Added Tax (VAT) is the main type of indirect taxation in Niger.

The tax legislation does not provide any limit for this tax. However, to be able to invoice VAT, the annual turnover of the company must be over 100.000.000 XOF.

N/A.

No, there is no specific legislation.

When the taxable person is not domiciled in Niger, he must designate a representative in Niger who undertakes to carry out all the necessary formalities and to make all the payments due. Failing this, the tax and, where applicable, the penalties, are required of the recipient of the taxable transaction.

VAT tax return must be submitted monthly for people under normal regime and quarterly for people under simplified regime.

Yes late fees of 10% plus 1 point per month of additional delay on the rights or fixed of 25.000 F CFA when there are no rights.

In case of mixed activities, the taxpayer is required to file an annual pro rata return.

100 % in case of bad faith or fraudulent practices.

No.

• The date and the order number of the invoice;
• The quantity, the precise denomination per unit of the goods and services sold;
• The unit and global price;
• The amount of the invoice including VAT;
• The identification number of the machine;
• The signature and the electronic code;
• The invoice number in an unbroken series;
• Name or company name and Tax Identification Number (NIF).

Yes with the certified electronic invoicing system and the remote declaration and remote payments.