32 pays africains taxent désormais les services numériques étrangers
Selon une analyse de PwC publiée le 21 octobre 2026, 32 pays africains sur 54 appliquent désormais une TVA ou une taxe équivalente aux services numériques vendus depuis l’étranger. Le rapport en comptait 21 en 2024.
Ces règles concernent notamment les plateformes de diffusion, les logiciels et certains services en ligne. Les obligations et taux varient selon le pays : entreprises et utilisateurs doivent se référer aux règles fiscales locales.
Pour les entreprises qui vendent en ligne dans plusieurs pays, la difficulté pratique sera de suivre les seuils, les déclarations et les règles de facturation propres à chaque marché. Le chiffre continental décrit une tendance réglementaire, mais ne signifie pas que les mêmes services ou taux s’appliquent partout.
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