VAT declaration at 19.25%
CEMAC POS separates the 19.25% VAT you collect on sales from the VAT you pay on purchases, and computes the net figure you declare to the DGI each month.
In Cameroon, VAT (TVA) is charged at 19.25% — a 17.5% state rate plus a 10% additional council surcharge on that VAT. Prices in CEMAC POS are VAT-inclusive (TTC) by default, so your customers see the final price and the system works the tax back out for your declaration.
How it works
VAT is a tax you collect on behalf of the State, not revenue. On every taxable sale you collect output VAT, posted to account 4431 (VAT collected). On taxable purchases and expenses you pay input VAT, posted to account 4452 (deductible VAT). What you owe the DGI for the month is the difference.
Collected VAT (4431) ...... output tax on sales minus Deductible VAT (4452) ..... input tax on purchases equals Net VAT due to the DGI .... (or a credit carried forward)
- If collected exceeds deductible, you pay the difference to the DGI.
- If deductible exceeds collected, the credit normally carries forward to the next period.
- Only VAT on legitimate, documented business purchases is deductible.
- Exempt or zero-rated items carry no output VAT and must be flagged on the product.
Preparing the declaration, step by step
- Make sure every product carries the correct VAT setting (standard 19.25% or exempt).
- Record all purchases and expenses for the month, so deductible VAT is captured.
- Open Money then VAT declaration and select the month.
- Read the collected VAT (4431) total from your sales.
- Read the deductible VAT (4452) total from your purchases and expenses.
- Confirm the net figure: collected minus deductible.
- File that net amount with the DGI through their own channel by the statutory deadline, and pay if it is positive.
CEMAC POS computes and documents your VAT position; it does not transmit the return to a government server. You file with the DGI through their official channel. The figures here are what you enter there.
Getting the rate right
The 19.25% is not two taxes to type separately — it is the effective inclusive rate once the 10% council surcharge is applied on the 17.5% base. Leave products on the standard rate unless an item is genuinely exempt under the tax code; mislabelling exempt items is a common source of over- or under-declared VAT.
Common errors and how to fix them
| Message / symptom | Cause | Fix |
|---|---|---|
| Collected VAT lower than expected | Products were marked exempt or zero-rated by mistake | Correct the product tax setting; future sales post output VAT to 4431 |
| Deductible VAT is zero | Purchases and expenses were not recorded for the month | Enter the month’s purchases with their VAT so 4452 populates |
| Net VAT seems too high | Deductible VAT on legitimate purchases was omitted | Add the missing documented purchases before you file |
| Figures change after filing | A late sale or purchase synced into the closed month | Reconcile the difference and adjust in the next period per DGI rules |
| Amounts look off by rounding | Manual decimal maths outside the system | Trust the integer-XAF totals in the report; there are no centimes to round |
Common questions
Does CEMAC POS send my VAT return to the DGI?
No. It prepares and documents the figures. You submit and pay through the DGI’s own official channel; we do not have a live government API.
Why 19.25% and not 17.5%?
The 17.5% state VAT carries a 10% council surcharge on top, giving an effective inclusive rate of 19.25% in Cameroon.
What if my deductible VAT is bigger than collected?
You are in a VAT credit position, which normally carries forward to offset future output VAT, subject to DGI rules.
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