The Ivory Coast Directorate General of Taxation (DGI) has published an Explanatory Note No. 03949/MBPE/DGI/DLCD-SDL/ 10-2023 of 9 October 2023 on the implementation of the system for subjecting online sales platforms and digital services to VAT in accordance with amendments introduced by the Finance Law for 2022 (original French version). The explanatory note provides clarifications on: The scope of VAT applicable to the provision of online digital services and commissions received by digital intermediary platforms The simplified procedure for remote VAT registration; and The simplified declaration procedure and online VAT payment modalities. Key points of the explanatory note are summarized...