Benin: 5% AIB, What Changes According to DGI Maxime Mensah Akakpo-Djihountry

Since September 7, 2026, companies with a disabled Unique Tax Identifier (IFU) must pay a 5% advance before issuing their standardized invoices. This measure applies to legal entities and other taxpayers who are not compliant with tax obligations. The Director General of Taxes, Erick Maxime Mensah Akakpo-Djihountry, clarified that this advance is creditable against the income tax and is not an additional final tax.