As mentionned in article 339 of the Ivorian Tax Code, all business operations are liable for Value Added Tax (VAT) excepted salaries and agricultural activities.
Concerning second-hand goods, their liability to VAT obeys certains conditions.
Are considered as second-hand goods, used items which can be reused.
Are also considered as second-hand goods, repaired items if that repair only leads to a restoration1.
The following lines will clarify the treatment of VAT when selling second-hand goods.
THE PRINCIPLE
The article 358-4 of the Ivorian Tax Code mentions that the sale of used goods are liable for VAT. This VAT will be calculated on the selling price net of tax, provided that, this good had been formely liable for VAT.
This means that the sale of a second-hand good is liable for VAT only if this good has previously been subjected to tax with the first owner.
However if that good has not been subjected to tax when being acquired, VAT will not be deducted on its resale
1Used goods which have been changed can’t be considered as second-hand goods.