VAT is the abbreviation of Value Added Tax and is in general due when goods and/or services are sold. It is generally chargeable on all taxable goods and services supplied (i.e., consumed or otherwise utilized) in Cameroon. It is a consumption tax because it is ultimately borne by the final consumer.
Generally, VAT is invoiced by the supplier that is selling goods or services and collected from the customer. Subsequently, the supplier reports and remits the collected VAT to the tax authorities through monthly VAT filings.
Video conferencing services and telecommunication (in the form of electronic communication services) supplied by Zoom fall within the rules concerning electronically supplied services by non-resident service providers to businesses (B2B) and consumers (B2C) in Cameroon as per the 2020 Finance Law. As such, Zoom is required to charge VAT on all supplies to customers in Cameroon.
A Single Identification Number (NIU) is composed of 14 characters and is issued by the Directorate General of Taxation to identify taxpayers in Cameroon. The first character (“M” for legal persons or “P” for natural persons) and the last character are letters of the alphabet, the twelve characters between the two letters are numbers.
Where you have provided your NIU to Zoom, this will show on invoices issued to you by Zoom.
To provide your NIU, follow the steps below depending on where your billing portal is located in the left navigation menu of the Zoom web portal. Not sure how to identify where your billing portal is located? Learn how to locate your billing settings.
Yes. Zoom is registered for VAT in Cameroon as a non-resident supplier of electronically supplied services. Zoom’s NIU will be shown on the invoice it issues to you.
Zoom will apply VAT if the location of the “Sold To” contact address entered by the customer is in Cameroon. This information is subject to cross-referencing against other data to verify that the ‘Sold to’ country is accurate. It is your responsibility as a customer to ensure that your ‘Sold to’ address is accurate.
No, all supplies of electronically supplied services to customers in Cameroon are subject to Cameroon VAT.
No, all supplies of electronically supplied services made to customers in Cameroon are subject to VAT.
Yes, VAT applies to all the supplies that Zoom makes to customers in Cameroon regardless of whether the customer is a business (B2B) or non-business (B2C) customer.
No, the customer in principle has no VAT obligations. If you are registered for VAT in Cameroon and you want to claim the VAT charged to you by Zoom, as a minimum, you should ensure to keep a copy of Zoom’s invoice for your records.
Every customer is unique and so are their specific tax circumstances. The above-stated information should not be considered as tax advice, but as a general overview of relevant tax rules in Cameroon. Zoom cannot provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.