For this area of intervention, PATF aims at improving VAT management and harmonizing VAT rules within the region.

Description of main activities

  • 1. Practical guide

    A practical guide on the application of VAT rules for tax administrations in all Member States

  • 2. Organization

    Organization of ECOWAS seminars to clarify basic VAT rules with sharing of experiences between tax administrations and best practices; Capacity analysis of national tax administrations and, accordingly, facilitation of cooperation between stakeholders, including the removal of obstacles, in relation to the application of VAT rules, including VAT credits

  • 3. Platform for exchange

    The design of a platform for the regional exchange of VAT legislation for every Member State (VAT rules, products with VAT reduction, tax credits refunds, etc.) and the setting up of a common monitoring system of national practices within ECOWAS/WAEMU including the identification and analysis of best practices

  • 4. Information module

    In line with the previous point, a specific information module for the private sector on the applicable rules in each Member State for the purpose of transparency, communication, and awareness actions on basic VAT rules (ECOWAS brochure or online guide for professionals)

  • 5. Training

    Training of the civil society and private sector on the application of VAT rules to improve public perception of VAT and increase VAT compliance

  • 6. Structuring

    Structuring of civil society organizations (consumers associations, business forums) for better advocacy on tax application