Niger: VAT obligations for digital platforms from January 1, 2025

The Republic of Niger on December 31, 2024, published the Finance Act 2025, which includes new value added tax (VAT) obligations for digital platforms. However, many aspects of this new regime remained unclear, awaiting further clarification from the tax authority. Thereafter, the tax authorities on January 24, 2025, confirmed the obligations of both local and foreign platforms through Circular No. 004. Despite this, the circular did not provide additional details regarding the registration process, tax forms, reporting and other compliance obligations of foreign suppliers of digital services and platforms beyond what was specified in the 2025 Finance Act.

Scope

Effective January 1, 2025, the Finance Act includes in the scope of VAT (19% VAT rate) the following:

• The sales of goods and the provision of services carried out on the territory of the Republic of Niger through foreign or local commerce platforms
• The commissions received by the operators of e-commerce platforms on the occasion of the operations mentioned in the previous paragraph

Registration

The Finance Act refers to the standard registration procedures. In this respect, art. 249 of the tax code explicitly states that: “When a taxpayer of the value-added tax is established or domiciled outside of Niger, they are required to appoint a representative domiciled in Niger with the Tax Administration who commits to fulfilling the obligations of this taxpayer and to pay the tax on their behalf. Failing this, the VAT and, if applicable, the related penalties are owed by the beneficiary of the taxable service.”

B2B v. B2C

The Finance Act does not distinguish between business-to-business (B2B) and business-to-consumer (B2C) transactions, but it does specify that the VAT on sales made through platforms is the responsibility of the platforms themselves. There is no mention of a reverse-charge mechanism.

VAT invoice

Based on the general provisions of the tax code (art. 251), taxpayers are required to issue certified electronic invoices (e-invoices) for B2B and B2C transactions. These e-invoices must include the following:

• Supplier's tax identification number
• Invoice number and date
• Name or business name, address, and registration number in the commercial register of the supplier or their registration number with the professional order, chamber, or registration number of the organization
• Name or business name, tax identification number, and address of the client
• Nature and purpose of the transaction
• Quantity and precise unit description of the goods and services sold
• Unit and total price per item
• Total price excluding VAT
• Rate and amount of VAT due
• If applicable, the statement “exempt”
• Prepayments and sales taxes, if applicable
• Total amount due by the client
• SECeF code of the transaction (e-invoicing transaction number)
• Security elements of the certified electronic invoicing system
• Signature

Customer location

The Finance Act does not amend the sourcing rule provisions. The general sourcing rules are as follows (art. 216 of the tax code):

• If it is a sale of goods, when it is carried out under the conditions of delivery of the goods in Niger
• If it is any other operation (services), when the service rendered, the right transferred, or the object leased are used or exploited in Niger

Marketplace

As stated above, the Finance Act puts the liability on platforms.

Penalties and interest

The standard penalties in the tax code apply. The Finance Act adds that the tax authorities can suspend the access to non-compliant taxpayers’ websites.

 

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com