---
name: cf-vat-gst
description: "Source-cited draft: vat / gst for Central African Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cf-vat-gst"
  jurisdiction: "CF"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Central African Republic VAT / GST

## Value Added Tax (TVA)

The Central African Republic levies VAT (Taxe sur la Valeur Ajoutée, TVA) under the CEMAC-harmonised regime, in force since 2006. The standard rate, zero-rating of exports, and monthly filing below are a source-cited draft to confirm against the current CAR finance law.

- **Standard VAT (TVA) rate** — 19 percent  _([CEMAC VAT Directive; Code Général des Impôts (CAR) — TVA](https://www.vatitstream.com/compliance/central-african-republic))_
- **Zero rate** — 0 percent (on exports of goods and certain international services (approx — confirm))  _(Code Général des Impôts (CAR) — TVA)_
- **Exempt supplies** — Certain basic foodstuffs, medical, educational and financial services are exempt (per CEMAC/CAR exemption list) (approx — confirm)  _(Code Général des Impôts (CAR) — TVA)_
- **VAT registration / liability threshold** — Set by the CAR finance law (turnover-based); confirm current threshold with DGID (approx — confirm)  _([Code Général des Impôts (CAR) — TVA](https://www.vatitstream.com/compliance/central-african-republic))_
- **VAT return frequency** — Monthly (approx — confirm)  _([Code Général des Impôts (CAR) — TVA](https://www.vatitstream.com/compliance/central-african-republic))_
- **VAT return / payment deadline** — 15th of the month following the taxable period (approx — confirm)  _([Code Général des Impôts (CAR) — TVA](https://www.vatitstream.com/compliance/central-african-republic))_
- **Reverse charge on imported services** — VAT on services supplied by non-established providers is self-assessed by the CAR recipient (reverse charge) (approx — confirm)  _(Code Général des Impôts (CAR) — TVA)_
- **OHADA / community levy on imports** — 0.05 percent (applies on imports (separate from VAT) (approx — confirm))  _([CEMAC/OHADA community levy](https://www.vatitstream.com/compliance/central-african-republic))_
- **Import de minimis value** — 200,000 XAF ((approx — confirm))  _([Code Général des Impôts (CAR) — TVA / customs](https://www.vatitstream.com/compliance/central-african-republic))_

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[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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 `cf-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cf-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.