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11.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in Cameroon.

When a non-resident has an establishment in Cameroon, the establishment must register for and pay VAT when the standard registration threshold is met.

When a non-resident has no establishment in Cameroon, they must appoint a tax representative that is responsible for the payment of VAT and other obligations. If no representative is appointed, a reverse charge applies whereby the purchaser of the goods is required to pay the VAT.

Effective 1 January 2021, a VAT exemption is provided on import of capital goods for the pharmaceutical industry.