The verdict in three sentences
A compliant invoice must carry precise mandatory mentions, the mobile-money transaction reference and the correct VAT rate by country. In 2026, VAT is 18% in the UEMOA zone, 7.5% in Nigeria, 16% in Kenya, 15% in Ghana. A non-compliant invoice denies your client their deductible VAT and exposes you to tax reassessments.
An invoice's mandatory mentions
An invoice is not a simple receipt. It must let the tax authority and your client trace everything, including the mobile-money method used.
| Mention | Obligation | Country note |
|---|---|---|
| Seller identity (name, tax ID/RCCM) | Mandatory | NINEA in Senegal, RCCM in OHADA |
| Customer identity | Mandatory (B2B) | Tax number if VAT-registered |
| Sequential invoice number | Mandatory | No break in the sequence |
| Issue date | Mandatory | Must match the taxable event |
| HT, VAT, TTC breakdown | Mandatory | Rate by country |
| Mobile-money transaction reference | Strongly recommended | M-Pesa/Paystack ID for reconciliation |
| E-invoicing mentions | Mandatory where required | eTIMS (Kenya), FIRS (Nigeria) |
The mobile-money transaction reference isn't always legally required, but it's essential for reconciliation and to prove collection in a dispute.
VAT and e-invoicing by country
The rate and e-invoicing duties change from one country to another. Here's the 2026 landscape to know before invoicing.
| Country | Standard VAT rate | E-invoicing / system |
|---|---|---|
| Senegal (UEMOA) | 18% | Standardized invoice, 10-year archiving |
| Côte d'Ivoire (UEMOA) | 18% | Standardized electronic invoice |
| Nigeria | 7.5% | FIRS e-invoicing rolling out |
| Kenya | 16% | eTIMS (KRA) mandatory |
| Ghana | 15% (+ levies) | E-VAT / GRA e-invoicing |
Archiving is an obligation in its own right: in the UEMOA zone, accounting records are kept for 10 years. An electronic invoice must stay legible and intact throughout that period.
Mini case study
Moussa, a consultant in Dakar, invoices 2,000,000 FCFA excl. tax to a B2B client paid via Wave. His invoice must show 2,000,000 FCFA net + 360,000 FCFA VAT (18%) = 2,360,000 FCFA gross, with his NINEA, the Wave transaction reference and a sequential number. Without the compliant VAT mention, his client couldn't have deducted the 360,000 FCFA, and Moussa risked a reassessment on an invoice deemed irregular. Compliance protected both parties.
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FAQ
Is the mobile-money transaction reference mandatory on the invoice?
It's not always legally required, but it's strongly recommended. It links the invoice to the Wave, Orange Money or M-Pesa collection and serves as proof in an audit or customer dispute.
Which VAT rate applies if I sell in several countries?
The rate of the country where the supply or sale is deemed to take place: 18% in UEMOA, 7.5% in Nigeria, 16% in Kenya, 15% in Ghana. A multi-country seller must therefore manage several rates.
How long must I archive my invoices?
In the UEMOA zone, 10 years. An electronic invoice must stay legible and unalterable throughout, with a recommended backup copy.
What's the risk of a non-compliant invoice?
Rejection of deductible VAT on the client side, penalties and a tax reassessment on the seller side. In countries with mandatory e-invoicing (Kenya, Nigeria), an off-system invoice can simply be invalidated.
Does an electronic invoice have the same value as paper?
Yes, as long as it respects mandatory mentions, guarantees content integrity and archiving. In e-invoicing countries it has even become the standard required by the authorities.
Let's talk about your project. We set up compliant, automated invoicing linked to your mobile-money payments. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
