Cameroon Vat

---
name: cameroon-vat
description: "Use this skill whenever asked to prepare, review, or classify transactions for a Cameroon VAT (TVA) return. Trigger on phrases like \"TVA Cameroun\", \"DGI return\", \"declaration TVA\". Cameroon applies TVA at 17.5% plus CAC municipal surcharge (10% of TVA = effective 19.25%). ALWAYS read this skill before touching any Cameroon VAT work."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cameroon-vat"
  jurisdiction: "CM"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Cameroon VAT

## Rates and thresholds

Reviewed against the cited tax authorities by **Nkinyam Courage Ndasi** on 2026-06-21.
Items flagged for further clarification are tracked separately and excluded here.
This block is generated from verified `skill_facts` — edit the facts, not the prose.

### cameroon-vat

- **Standard TVA rate** — 17.5%
- **CAC (municipal surcharge) rate** — 10% of TVA amount  _(Code General des Impots, Titre III)_
- **CAC effective rate on taxable base** — 1.75% of taxable base
- **Effective total rate (TVA + CAC combined)** — 19.25%  _(Code General des Impots, Titre III)_
- **Reduced TVA rate (social housing)** — 10% plus (10% additional for CAC), total needs to be 11%  _(https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20anglaise.pdf)_
- **Zero rate (exports, international transport)** — 0%  _(https://www.impots.cm/sites/default/files/documents/CGI%202024%20version%20anglaise.pdf)_
- **Regime reel filing deadline** — 15th of following month
- **Simplifie filing deadline** — 15th of month following quarter
- **Regime reel filing frequency** — Monthly
- **Simplifie filing frequency** — Quarterly
- **Registration threshold (regime reel)** — FCFA 100M  _(Code General des Impots, Titre III)_
- **Registration threshold (simplifie)** — FCFA 50-100M  _(Code General des Impots, Titre III)_
- **Late filing surcharge** — 30% surcharge
- **Late payment penalty** — 1.5% per month
- **Failure to register penalty** — 100% of tax due
- **Reverse charge (autoliquidation) TVA rate** — 17.5%  _(CGI, Art. 135)_
- **Reverse charge (autoliquidation) CAC rate** — 10% of TVA  _(CGI, Art. 135)_
- **Utility services (electricity, water, telecoms) domestic rate** — 19.25%
- **SaaS / non-resident digital services autoliquidation rate** — 19.25% (TVA + CAC)  _(CGI, Art. 135)_
- **Blocked input: vehicles with fewer than 9 seats (unless taxi)** — < 9 seats  _(CGI Art. 144-147)_
- **Partial exemption (prorata) — DGI approval required** — DGI approval required  _(CGI Art. 143)_
- **Corporate income tax (IS) rate including surcharge** — 33% (including 10% surcharge)
- **TVA base for EC5: excise duty included in TVA base** — TVA calculated on price INCLUDING excise duty
- **Bad debt relief — court judgment required** — Court judgment required

## Section 1 -- Quick reference

**Quick reference table**

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Cameroon |
| Standard TVA rate | 17.5% |
| CAC (municipal surcharge) | 10% of TVA amount (effective 1.75% of base) |
| Effective total rate | 19.25% |
| Reduced rate | 11% (social housing, 2026 Finance Law: 10% + 1% CAC) |
| Zero rate | 0% (exports, international transport) |
| Filing portal | https://fiscalis.minfi.cm |
| Authority | Direction Generale des Impots (DGI) |
| Currency | FCFA (XAF) |
| Filing frequency | Monthly (regime reel); Quarterly (simplifie) |
| Deadline | 15th of following month |
| Registration threshold | FCFA 100M (regime reel); FCFA 50-100M (simplifie) |
| Primary legislation | Code General des Impots, Titre III |
| Contributor | Open Accounting Skills Registry |
| Validated by | Verified by Nkinyam Courage Ndasi (3472800) on 2026-06-21 |
| Last research update | April 2026 |

## Section 2 -- Required inputs and refusal catalogue

**Minimum viable** -- bank statement. Acceptable from Afriland First Bank, BICEC, Societe Generale Cameroun, Ecobank Cameroun, UBA Cameroun, or any Cameroonian bank.

- **R-CM-1 -- Free zone** — Trigger: Douala Free Zone enterprise. Message: "Free zone VAT exemptions require specific decree. Escalate."
- **R-CM-2 -- Oil/gas/mining** — Message: "Sector-specific conventions. Escalate."

## Section 3 -- Supplier pattern library

### 3.1 Cameroonian banks (fees: exempt -- exclude)

**Cameroonian banks pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| AFRILAND FIRST BANK, AFRILAND | EXCLUDE | Exempt financial service |
| BICEC | EXCLUDE | Same |
| SGC, SOCIETE GENERALE CAMEROUN | EXCLUDE | Same |
| ECOBANK CAMEROUN | EXCLUDE | Same |
| UBA CAMEROUN | EXCLUDE | Same |
| INTEREST, LOAN | EXCLUDE | Out of scope |

### 3.2 Government

**Government pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| DGI, DIRECTION GENERALE DES IMPOTS | EXCLUDE | Tax payment |
| DOUANE, CUSTOMS | Check for import TVA | Duty exclude; TVA+CAC recoverable |
| CNPS | EXCLUDE | Social security |

### 3.3 Utilities

**Utilities pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| ENEO, SONATREL | Domestic 19.25% | Electricity |
| CAMWATER, CDE | Domestic 19.25% | Water |
| MTN CAMEROUN, ORANGE CAMEROUN | Domestic 19.25% | Telecoms |

### 3.4 SaaS

**SaaS pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, AWS | Autoliquidation 19.25% (TVA + CAC) | Both TVA and CAC must be self-assessed |
| ZOOM, SLACK, NOTION | Autoliquidation 19.25% | Same |

## Section 4 -- Worked examples

### Example 1 -- Standard sale with CAC

Taxable base FCFA 1,000,000. TVA = 17.5% x 1,000,000 = FCFA 175,000. CAC = 10% x 175,000 = FCFA 17,500. Total tax = FCFA 192,500 (effective 19.25%).

### Example 2 -- Reverse charge (autoliquidation)

French IT services FCFA 8,000,000. Self-assess TVA FCFA 1,400,000 + CAC FCFA 140,000. Claim input FCFA 1,540,000. Net zero.

## Section 5 -- Classification rules

### 5.1 Standard rate 19.25% (17.5% TVA + 10% CAC surcharge)

- **Standard rate CAC computation** — CAC is 10% of TVA amount, NOT of taxable base. Both always blocked or allowed together.

### 5.2 Reduced rate 11% (social housing, 2026 Finance Law: 10% TVA + 1% CAC)

### 5.3 Zero-rated

Exports, international transport, diplomatic supplies.

### 5.4 Exempt

Basic foodstuffs, financial services, medical/pharmaceutical, education, residential rental, agricultural inputs, petroleum products (subject to excise).

## Section 6 -- VAT return form structure

### Output: A1-A10

- **Output A1-A10 definitions** — A1 (standard sales), A2 (exempt), A3 (exports), A4 (total), A5 (TVA collectee 17.5%), A6 (CAC 10% of A5), A7 (autoliquidation TVA), A8 (CAC autoliquidation), A9 (adjustments), A10 (total TVA+CAC brute).

### Input: B1-B8

- **Input B1-B8 definitions** — B1 (local TVA), B2 (local CAC), B3 (import TVA), B4 (import CAC), B5 (capital goods TVA+CAC), B6 (autoliquidation input), B7 (exclusions), B8 (total deductible).

### Net: C1-C3

- **Net C1-C3 formula** — C1 = A10-B8. C2 = credit reporte. C3 = payable or carry forward.

## Section 7 -- Reverse charge (autoliquidation)

- **Reverse charge rule** — Services from non-resident: self-assess TVA 17.5% + CAC 10% of TVA. Both must be self-assessed. Claim input if taxable. Net zero.  _(CGI, Art. 135)_

## Section 8 -- Deductibility and blocked input

Blocked (CGI Art. 144-147): vehicles < 9 seats (unless taxi), staff accommodation, entertainment/gifts, fuel for blocked vehicles, personal use, invoices without NIU.

- **TVA and CAC blocking rule** — TVA and CAC always blocked or allowed together.
- **Partial exemption (prorata)** — CGI Art. 143. DGI approval required.  _(CGI Art. 143)_

## Section 9 -- Filing, deadlines, and penalties

**Filing deadlines table**

| Regime | Period | Deadline |
| --- | --- | --- |
| Regime reel | Monthly | 15th of following month |
| Simplifie | Quarterly | 15th of month following quarter |

**Penalties table**

| Violation | Penalty |
| --- | --- |
| Late filing | 30% surcharge |
| Late payment | 1.5% per month |
| Failure to register | 100% of tax due |

## Section 10 -- Edge cases, test suite, and escalation

### Edge cases

**EC1 -- US SaaS.** Autoliquidation. TVA 17.5% + CAC. Net zero.

**EC2 -- Timber export.** Zero-rated. Input TVA+CAC recoverable.

**EC3 -- Motor vehicle blocked.** Both TVA and CAC blocked.

**EC4 -- CEMAC import (Gabon).** TVA+CAC at Cameroon customs. No intra-community mechanism.

**EC5 -- Excise + TVA.** TVA calculated on price INCLUDING excise duty.

**EC6 -- Bad debt relief.** Court judgment required. Reviewer flag.

### Test suite

**Test 1 -- Standard sale.** FCFA 10M. Expected: TVA FCFA 1.75M, CAC FCFA 175K, total FCFA 1.925M.

**Test 2 -- Local purchase.** FCFA 5M + TVA 875K + CAC 87.5K. Expected: both recoverable.

**Test 3 -- Reverse charge.** French services FCFA 8M. Expected: output TVA 1.4M + CAC 140K. Input 1.54M. Net zero.

**Test 4 -- Export.** Cocoa FCFA 200M. Expected: zero-rated. Input recoverable.

**Test 5 -- Blocked entertainment.** FCFA 3M + TVA 525K + CAC 52.5K. Expected: both blocked. Cost FCFA 3.577M.

### Escalation protocol

```
REVIEWER FLAG / ESCALATION REQUIRED
[Standard format]
```

### Out of scope -- direct tax

- Corporate IS: 33% (including 10% surcharge)
- PAYE (IRPP): progressive 10%-35%
- CNPS: family 7%, work injury 1.75%-5%

### Prohibitions

- NEVER separate TVA recovery from CAC -- always together
- NEVER confuse zero-rated with exempt
- NEVER treat CEMAC as intra-community
- NEVER accept invoices without NIU
- NEVER compute numbers -- engine handles arithmetic
- NEVER file without checking credit reporte

## 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.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cameroon-vat` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cameroon-vat. If neither is available, confirm every figure against the official source pages cited above before relying on it.