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Last updated : 11.05.2026

Expense rules in Togo.

Togo applies VAT at 18%. UEMOA member, XOF pegged to EUR.

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VAT
18%
Reduced
10% (press)
Currency
XOF
Per diem
XOF 30,000-55,000
Non-res.
No
TZ
UTC+0

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

VAT 18% standard.
Source: OTR (Togo Revenue Office)
CategoryVATReclaimCap / Note
Meals18%DeductibleInvoice + NIF
Lodging18%DeductibleNIF
Alcohol18%LimitedExcluded
Fuel18%DeductibleInvoice
Transport18%DeductibleTaxi
Gifts18%Non-deductibleCap

Receipt

Standardized invoice

NIF mandatory

2Mileage allowance

Actual.
Actual
ModeAllowanceCapNote
Personal carFuelReceipt
Company carCard
Taxi100% receiptReceipt

Tracking

Logbook

Date, distance

3Per diem and travel allowances

Company policy.
Company policy
DestinationMealLodging / nightDaily rate
LomeXOF 8 000XOF 30 000XOF 55 000
SokodeXOF 6 500XOF 22 000XOF 40 000
KaraXOF 6 000XOF 20 000XOF 35 000
OtherXOF 5 000XOF 18 000XOF 30 000

Conversion

1 EUR = 656 XOF

Fixed peg

4Foreign VAT recovery

Residents only.
Residents only
ZoneMechanismDeadlineMethod
ResidentCreditMonthlyReturn
Non-residentNoneFinal cost
Free zoneExemptionPer approvalRegime

Limitations

4 years

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