Benin: Strengthens Tax Compliance and Digital Administration

Benin is continuing to modernize its tax system through measures combining stricter compliance controls with the expansion of digital tax services. Recent developments include the extension of the 5% Advance Corporate Income Tax (AIB) deduction to companies with deactivated tax identifiers, the regional rollout of the DGI e-services platform, enhanced electronic reporting for transfer pricing and Country-by-Country Reporting purposes, broader use of tax compliance certificates, and the digitalization of tax audit procedures under the 2026 Supplementary Budget Law.

5% Advance Corporate Income Tax (AIB): Extension to companies with deactivated Unique Tax Identifiers (IFU)

Since September 7, 2026, the General Directorate of Taxes (DGI) has been applying an automatic 5% AIB deduction on standardized invoices issued by taxpayers whose IFU has been deactivated on the CFISC platform due to non-compliance with tax obligations. This measure now applies to legal entities, in addition to the sole proprietorships and liberal professions previously targeted.

Companies already known to the DGI that were subject to the deduction during a period of non-compliance may be eligible for a right to offset following the regularization of their status.

Expansion of the DGI e-services platform

The DGI is continuing the rollout of its e-services platform. The announced schedule includes:

• September 21, 2026: Parakou;
• September 28, 2026: Comè;
• October 5, 2026: Lokossa.

Affected taxpayers will be able to file returns, make payments, and request tax documents online.

eBilan platform / Transfer pricing declaration

The platform now incorporates transfer pricing files and Country-by-Country Reporting (CbCR) data into the filing system.

Tax compliance certificate

Article 478 requires banks and financial institutions to demand this certificate for certain fund transfer operations or financial facilities requested by professionals.

2026 Supplementary Budget Law: Strengthening tax modernization

The 2026 Supplementary Budget Law introduced an amendment to Article 517 of the General Tax Code (CGI) regarding the expansion of the digitalization of tax audit procedures. The aim is, in particular, to enable exchanges and actions related to audit procedures to be carried out electronically, with recognized legal validity.