Niger Introduces VAT on B2C Digital Services: What Businesses Need to Know

Niger is the latest country to tighten its tax rules on digital services, proposing VAT obligations for foreign providers and digital platforms. Under the 2025 Finance Act, these new measures will apply retrospectively from January 1, 2024, affecting non-resident companies offering digital services to consumers in Niger.

What’s Changing?

The proposed VAT rules will require foreign providers of B2C digital services—such as streaming platforms, online marketplaces, and software providers—to register for and charge VAT in Niger. Additionally, digital platforms that facilitate transactions may be jointly responsible for collecting and remitting VAT on behalf of sellers.

Key aspects of the proposal include:

• Foreign providers must charge VAT on digital services supplied to Nigerien consumers.
• Platforms facilitating sales may have compliance obligations.
• Retrospective application from January 1, 2024, meaning businesses could face backdated tax liabilities.

The Global Trend of Digital VAT

Niger’s move aligns with a growing trend across Africa and globally, where governments are expanding VAT frameworks to capture revenue from digital services. Countries like South Africa, Kenya, and Nigeria have already implemented similar digital VAT regimes, aiming to ensure foreign businesses contribute their fair share of tax.

What This Means for Businesses

Foreign digital service providers and platforms must assess their Niger VAT obligations and prepare for potential compliance challenges, including:

• VAT registration in Niger if required.
• Accurate VAT calculations for customer invoices.
• Timely filing and remittance of VAT to Nigerien tax authorities.
• Retrospective liabilities from January 2024, which could impact financial planning.

Looking Ahead

With the 2025 Finance Act still in the proposal stage, businesses should monitor further developments and seek expert guidance on compliance strategies. As Niger follows the global push for digital VAT enforcement, foreign providers must stay proactive to avoid penalties and ensure tax compliance.