DGI standardised invoicing in Cameroon: what your invoice must contain

Standardised invoicing is how the tax authority traces transactions and secures VAT collection. For a shopkeeper the stake is simple: an incomplete invoice is a contestable invoice, and VAT your customer cannot reclaim.

What must appear on the invoice

• The seller's full identity: business name, address, contact details.
• The seller's taxpayer number (NIU) issued by the tax authority.
• The customer's taxpayer number on business-to-business sales.
• The invoice number and issue date.
• Line detail: description, quantity, unit price.
• The VAT rate applied and the corresponding VAT amount.
• The VAT-exclusive total and the VAT-inclusive total.
• An identifier allowing the document's authenticity to be verified.

Calculating VAT at 19.25%

The 19.25% figure is not a single rate: it is 17.5% VAT plus council surcharges equal to 10% of that VAT. This is why software that only accepts whole-number rates produces amounts that are wrong by a few francs per line — enough that the invoice never quite balances.

In Cameroon, prices shown to customers are normally VAT-inclusive. VAT is therefore extracted from the displayed price rather than added on top. On an item sold at 1,500 CFA inclusive, the net base is roughly 1,258 CFA and the VAT roughly 242 CFA.

Why your customer's taxpayer number matters as much as yours

On a sale to a private individual, the customer's number is not needed. On a sale to a business it is: it is what allows your customer to reclaim the VAT they have just paid you.

The verification QR code

A verification identifier printed as a QR code lets a customer or an inspector check from any phone that the document matches a recorded sale. It protects you too: a forged receipt simply fails to resolve.

The most common mistakes

• Numbering invoices by hand, leaving gaps or duplicates in the sequence.
• Editing an invoice already issued instead of issuing a credit note.
• Omitting the taxpayer number on sales to businesses.
• Mixing taxed and zero-rated items without breaking VAT down by rate.
• Keeping invoices on paper only, with no usable copy.

These five mistakes have one thing in common: they disappear the moment numbering, VAT calculation and archiving are handled by software rather than by someone in a hurry at closing time.

Frequently asked questions

Is the taxpayer number mandatory on an invoice in Cameroon?

Yes, the seller's Unique Identification Number is mandatory on invoices. The customer's number is also required on business-to-business sales, because it determines whether the buyer can reclaim the VAT.

How does the 19.25% VAT rate break down?

It is 17.5% VAT plus council surcharges equal to 10% of that VAT. Prices shown to customers are generally VAT-inclusive.