Cameroon VAT on foreign e-commerce

Cameroon has extended to non-resident businesses the obligation to charge and collect VAT on the provision of physical goods and electronic services to its consumers and businesses. The new requirement came into effect on 1 January 2020.

The new VAT obligations applies to both e-commerce providers, but also facilitating marketplaces which have signification influence over the contract.  This could include: terms and conditions; payment for the supply; and/or fulfilment and delivery of the supplies. This would include commission charges paid by the provider to the marketplace.

Eligible suppliers must now register with the Cameroonian tax office, and file monthly returns by the 15^th of the month following the reporting period.