The solar tax exemption in Togo (Law 2018-010), explained.

What Law 2018-010 changes

Togo has put in place a legal framework to encourage renewable energy: Law n°2018-010 of 8 August 2018, in its articles 33 to 36, supplemented by implementing decrees n°058 and n°059/MME/MEF/2020. This framework exempts imported renewable energy equipment from VAT and customs duty — panels, inverter, battery — when it comes in as a complete kit.

In practice, on a residential solar kit quote, this exemption can remove two whole line items: VAT, currently at 18%, and customs duty. Even with the accreditation, certain community levies remain due, in the region of 3.3% in total: the ECOWAS community levy (1.5%), the UEMOA community solidarity levy (0.8%) and the statistical fee (1%). That's little, compared with what falls due without the accreditation.

Why it isn't automatic: the importer's accreditation

This exemption does not apply on its own at the border. It requires an accreditation, issued by AT2ER, that must be applied for by the importer — the company bringing the equipment into Togo — not by the private buyer of a kit. The expected conditions are being registered in Togo (RCCM and NIF), presenting a concrete commercialisation project, and offering compliant equipment.

For you, as a buyer, this changes nothing in your own steps: you have nothing to ask the administration for. But it changes a great deal in the price you pay, because two sellers can quote the same kit at very different prices depending on whether one of them holds this accreditation and the other doesn't. Internally, we estimate this gap at the order of 17 points on the final price — enough to justify a question before you sign.

How to read this line on a quote

An honest quote states, line by line, what is being charged: the equipment, transport, customs, and VAT if it applies. Three reflexes before you sign:

• Ask explicitly whether the seller holds an exemption accreditation under Law 2018-010, and for exactly which equipment.
• Check that VAT does not appear outright at 18% on the whole kit: if it does, the exemption was probably not applied.
• Be wary of a quote that itemises nothing. Without the customs/VAT breakdown, there's no way to know what you're overpaying.

What is exempt, and what probably isn't

The exemption targets renewable energy equipment imported as a complete kit: panels, hybrid inverter, battery, mounting structure. Reading it this way — as a complete kit rather than as separate parts — appears to be the safest interpretation.

One point remains unclear in the texts we were able to consult: a battery imported on its own, outside a kit, might be taxed differently from a battery built into a complete set — this isn't confirmed by any primary text we located. It's likely, though not certain, that generic accessories (cables sold separately, standalone controllers, lighting unrelated to the kit) also fall outside the exemption. As a precaution, assume that a complete kit, bought and imported as such, remains the most favourable situation.

Where AFRO-ENERGY stands

AFRO-ENERGY has filed an accreditation request with AT2ER in the name of KATALUXE SARL U, the Togolese company behind the project. A follow-up has been sent, backed by the written opinion of a licensed customs broker confirming that benefiting from this exemption does indeed require a decree or accreditation decision in the importer's name.

We are awaiting the administration's response. Launch prices, announced first to waiting-list members, will specify the tax regime actually applied to each kit.