Benin: DGI extends 5% AIB to companies with deactivated IFU

Starting September 7, 2026, companies with a deactivated Unique Tax Identifier (IFU) will be subject to a 5% withholding on their standardized invoices. This measure, announced by the General Directorate of Taxes (DGI), affects legal entities, individual businesses, and liberal professions. Companies must regularize their tax situation to stop being subject to this withholding.