Togo serves as a critical trade gateway for West Africa, anchored by the Port of Lomé. Its fiscal environment is uniquely integrated under the Office Togolais des Recettes (OTR), which merges customs and tax administration into a single powerful body.
For international logistics companies, traders, and investors, compliance relies entirely on the NIF (Numéro d’Identification Fiscale). In Togo, a valid NIF is not just for filing taxes; it is the “key” to the customs system (SYDONIA). Without it, goods remain stuck at the port, accruing massive demurrage charges.
Introduction
The backbone of Togo’s fiscal infrastructure is the OTR. Recent reforms have digitized much of the tax administration, pushing for a transition towards a foundational ID system known as the NIU (Numéro d’Identification Unique).
For global enterprises, the challenge is verifying whether a partner’s NIF is active and compliant with the “Regime Réel” (VAT system). Engaging with informal entities (entreprenants) who lack a proper NIF can lead to the inability to reclaim the standard 18% VAT (TVA).
