Djibouti
DJDjibouti levies VAT (TVA) under its Code général des impôts, which requires invoices with prescribed particulars; no electronic invoicing or fiscal-device system was found in the sources that could be reviewed.
Guide reviewed .
Invoicing and electronic documents
Peppol
Djibouti has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
Journal officiel (eJO)
The Presidency’s electronic official gazette, which publishes laws, decrees and orders. It is where any future invoicing rules would be published.
Official gazette · Official source: Présidence de la République · electronic Journal officiel (eJO)
This guide is thin. Djibouti’s tax administration and Ministry of Budget had no usable website when it was researched, so it relies on the 2011 Code général des impôts and the 2013 Finance Law as published by the Chamber of Commerce. Rates and thresholds may have changed since. Check the current rules with the Direction des Impôts before invoicing Djiboutian customers.
On those texts, a Djiboutian VAT invoice needs both parties’ NIF and the prescribed particulars, and nothing requires it to be electronic. No use of Peppol in Djibouti was found.
Legal guide
VAT · invoices
Invoice required; no electronic form prescribed in the text reviewedUnder article 208 of the Code général des impôts (2011 consolidated text), every VAT-registered person must issue an invoice for supplies to other businesses, and VAT-registered service providers must invoice all customers. The invoice must show the supplier’s and customer’s tax identification numbers (NIF), date and serial number, names and addresses, description and quantity, net amount, VAT rate and amount, and total. Sales without invoices by a VAT-registered person are fined 50% of the tax at stake (article 261). The text sets no electronic format.
Official source: Chambre de Commerce de Djibouti · Code général des impôts, 2011 consolidated textVAT · registration threshold
Set by the 2013 Finance LawThe 2013 Finance Law amended article 174 of the Code so that persons with annual turnover of FDJ 50 million or more are subject to VAT, and law firms, notaries and consulting and accounting firms are subject regardless of turnover. Later finance laws may have changed this; they could not be reviewed.
Official source: Chambre de Commerce de Djibouti · Loi de finances initiale 2013 (Law No. 197/AN/12/6ème L)B2B and B2G · electronic invoicing
No e-invoicing obligation found in the sources reviewedThe tax administration’s and the Ministry of Budget’s websites could not be loaded or were under construction, and the official gazette’s online search returned no tax texts. The sources reviewed (the 2011 Code and the 2013 Finance Law, as published by the Chamber of Commerce) contain no electronic invoicing, e-reporting or fiscal-device requirement. More recent rules may exist.
Official source: Chambre de Commerce de Djibouti · Code général des impôts, 2011 consolidated text
Timeline
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2013 Finance Law promulgated
Law No. 197/AN/12/6ème L set the VAT registration threshold at FDJ 50 million of annual turnover, among other tax changes.
Official source: Chambre de Commerce de Djibouti · Loi de finances initiale 2013 (Law No. 197/AN/12/6ème L)
Peppol in Djibouti
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.