Expense rules in Ivory Coast.
All DGI rules: 18% VAT, mission allowances and VAT recovery rules in Ivory Coast.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 18% | Limited | DGI representation |
| Travel meals | 18% | 100% reclaimable | Per diem cap |
| Accommodation | 18% | 100% reclaimable | Standardized invoice |
| Fuel | 18% | 100% reclaimable | Business records |
| Flight | 18% | 100% reclaimable | Public transport |
| Taxi / Yango | 18% | 100% reclaimable | Receipt required |
| Client gifts | 18% | Not deductible | DGI limit |
| Parking | 18% | 100% reclaimable | Invoice |
UEMOA
CFA Franc UEMOA zone.
Per diem
MNC standard.
Retention
DGI records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | XOF 350/km | By company | Standard practice |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Abidjan | XOF 30,000 | XOF 100,000 | XOF 130,000 |
| Yamoussoukro / San Pedro | XOF 25,000 | XOF 80,000 | XOF 105,000 |
| Senior executive | XOF 75,000 | XOF 250,000 | XOF 325,000 |
| Foreign — Dakar | XOF 60,000 | XOF 200,000 | XOF 260,000 |
| Foreign — Paris | XOF 80,000 | XOF 280,000 | XOF 360,000 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
XOF stable
XOF pegged to EUR (1 EUR = 655.957 XOF).
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Ivory Coast → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | Bilateral agreement | 30 Sept. N+1 | France-CI agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| CI VAT for foreign | None | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
UEMOA
18% VAT harmonized in UEMOA.
Outbound
France-CI bilateral agreement.
Industrialize your Ivory Coast expenses with Illizeo.
18% UEMOA VAT, standardized invoice, MNC per diem, multi-currency XOF↔EUR↔USD↔CHF: all the DGI rules above are natively integrated into Illizeo.
Book a demo