Why this topic is no longer optional
In 2026, Senegal's Direction Générale des Impôts et Domaines (DGID) keeps digitalizing and tightening audits. E-commerce, brick-and-mortar stores and service providers are all in scope. A non-compliant invoice means:
- VAT reassessment
- Penalties that can double the amount owed
- Possible bank freeze
Kolonell has wired invoicing systems for dozens of Dakar SMEs. Here is what you need to know, jargon-free.
The 6 mandatory fields on a Senegalese invoice
Every invoice must include:
- NINEA of the issuer (National Business Identification Number)
- Trade Registry (RCCM)
- Full company name, address, phone
- Unique sequential invoice number
- Issue date
- VAT inclusive + exclusive + VAT line by line
Bonus for a B2B buyer: their NINEA as well.
VAT 2026: rates and edge cases
- Standard rate: 18% (most goods/services)
- Reduced rate: 10% (hospitality, certain agricultural goods)
- Exemptions: export, essential goods, some medical professions
- Reverse charge: on imported services (foreign SaaS, Meta/Google ads)
Classic trap: forgetting reverse charge on Meta Ads, Google Ads, AWS, Shopify. DGI knows exactly what you spend.
VAT threshold
- Revenue < 50 million FCFA/year: simplified real regime, VAT often not applied
- Revenue > 50 million FCFA/year: VAT mandatory, full invoicing
Watch out: the moment you cross the threshold, you must retroactively regularize.
E-invoicing — where do we stand?
Senegal is moving toward standardized e-invoicing (inspired by Morocco, Ivory Coast). In 2026:
- No blanket obligation yet (unlike France)
- But some brackets (public tenders, large taxpayers) already run on certified systems
- DGID is building a certification platform
Anticipating now avoids rushing later.
What to do on e-commerce
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1. Auto invoice on every order
Your site must generate a compliant PDF invoice in real time, with every required field.
2. 10-year archiving
Legal obligation: retain issued and received invoices for 10 years. Secure cloud storage (business Google Drive, encrypted S3) is acceptable.
3. Continuous numbering
No gap in the sequence. Even a canceled invoice must appear (marked "canceled"). DGI auditors check continuity.
4. Wave / OM reconciliation
Wave and Orange Money transactions are traceable. DGI can request a match between mobile money receipts and issued invoices.
The 5 fatal mistakes
- Invoicing without NINEA → void invoice, client cannot deduct VAT
- Skipping a number → presumption of fraud
- Forgetting reverse charge on foreign services
- "No VAT" promise to a B2B client → false, VAT is due the moment you are a VAT entity
- Local-only archiving → one disk crash = audit lost
What Kolonell installs
On every e-commerce or SME site:
- DGID-compliant PDF invoice generator (Prisma + PDFKit)
- Automatic continuous numbering
- Monthly accounting export (CSV for the accountant)
- Encrypted cloud archiving
- VAT dashboard (HT, collected VAT, deductible VAT)
A clean system costs less than a single DGI reassessment.
Take 30 minutes with us
We audit your current invoicing and tell you exactly what breaks. Free.
- Free quote: /en/devis-gratuit
- WhatsApp: +221 77 596 93 33
Compliance is not a luxury. It is the condition to grow without fear.
Mohamed Ba
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.