Togo: Import-Export Activities Now Trigger an Irreversible Shift from the Simplified TPU Regime

The Togolese Revenue Authority (OTR) has recently clarified the tax treatment of individuals operating under the Taxe Professionnelle Unique (TPU) who undertake import or export transactions. Avis n°008/2026/OTR/CG/CI/CDDI, issued on September 2^nd, 2026, recalls that individuals carrying out import and/or export operations are not eligible for the TPU and must move to the real tax regime.

According to clarifications provided by the OTR, a single import or export operation is sufficient to trigger the change of regime, irrespective of the transaction’s frequency or value. A taxpayer intending to undertake even an isolated cross-border transaction should therefore assess its tax status before the operation.

The OTR has also clarified that the use of a customs broker does not alter this principle: the broker acts for the importer and uses the principal’s tax identification number (NIF). The taxpayer therefore remains concerned where the transaction is carried out during its business.

For import transactions, the practical timing is critical. The taxpayer must change regime before the goods are released from customs. If this has not been done, the goods may remain under customs control until the tax regime is regularized.

The move to the real regime is presented by the OTR as definitive and irreversible. This is particularly relevant for small businesses considering a one-off import, such as equipment, or a first export. By contrast, a strictly private import by an individual carrying on a TPU business may be made using the individual’s personal NIF, according to the OTR’s clarification.

For international businesses and advisers, the development is relevant when assessing local distribution and sourcing structures. A foreign group supplying the Togolese market should determine at an early stage which local entity will act as importer, which tax regime applies to that entity, and how customs, VAT and accounting requirements will be managed.

The shift to the real regime also has an important VAT dimension. While compliance and accounting requirements are more demanding, the real regime provides a framework for input VAT deduction and, for eligible exporters, access to VAT refund mechanisms subject to the applicable conditions. The OTR therefore considers that maintaining an exporter under the TPU may be inappropriate where the business would benefit from the VAT treatment available under the real regime.

For companies planning to establish or expand cross-border operations in Togo, the key message is simple: tax-regime analysis should precede the first customs transaction. Importers, exporters, foreign investors and their advisers should incorporate the TPU eligibility rules into their market-entry, supply-chain and customs planning before goods are shipped.