Chad — Finance law 2026 indirect tax package
- Jurisdiction
- Chad
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Impact
- Plan ahead
- Effective
- 1 January 2026
- Instrument
- TD-LOI-N-008-AN-SENAT-2025
- Systems
- E-commerce, Tax engine, Invoicing
- Verified
- Corroborated against official id · medium confidence
Non-resident suppliers of digital services to Chadian customers should assess registration, and confirm the reverse-charge treatment where they are not registered.
E-commerceTax engineInvoicing
Chad's Finance Law for 2026 — Loi n° 008/AN/SENAT/2025 of 26 December 2025 — extends VAT to digital services supplied by resident and non-resident platforms, with a reverse charge where the supplier is not registered; extends the 9% reduced VAT rate to locally produced dairy and meat products and widens exemptions covering renewable energy, agricultural equipment, medical supplies and foodstuffs; and makes standardised electronic invoicing mandatory for public expenditure alongside exclusive use of the e-Tax system. The law applies from 1 January 2026. The Chadian Ministry of Finance website was returning HTTP 503 on both the document permalink and the site root when this entry was frozen, so the provisions above are recorded as corroborated rather than read from the official text.