The verdict in three sentences
The standardized invoice required by the DGID mandates required fields (NINEA, trade register, 18 % VAT), gap-free sequential numbering and 10-year retention. In 2026, the challenge for SMEs is to link each invoice to its Wave or Orange Money collection so accounting is consistent and auditable. A non-compliant invoice exposes you to penalties and loss of deductibility; better to industrialize the quote → invoice → payment → receipt workflow.
The required fields and rules
A compliant invoice is not a mere receipt. It must identify the seller (legal name, NINEA, trade register), the buyer, itemize the lines, show the 18 % VAT and carry a sequential number that never skips. The document is kept as a PDF with structured fields to ease audits.
Key 2026 points:
- Continuous numbering: no gap or duplicate in the annual series.
- 10-year archiving: electronic, with guaranteed integrity.
- Invoice ↔ collection link: reconcile the Wave/OM transaction to the invoice.
- Receipt: issued once payment is confirmed.
Compliant vs non-compliant invoice
| Item | Compliant invoice | Non-compliant invoice |
|---|---|---|
| NINEA & register | Present and legible | Missing or wrong |
| Numbering | Sequential, gap-free | Random / duplicates |
| 18 % VAT | Computed and shown | Forgotten or miscomputed |
| Archiving | 10 years, intact | Paper lost |
| Payment link | Reconciled Wave/OM | No reconciliation |
| Risk | Deductible, auditable | Penalties, rejection |
Quote → invoice → payment → receipt workflow
| Step | Action | Key data |
|---|---|---|
| 1. Quote | Issue a priced offer | Validity, net + 18 % VAT |
| 2. Invoice | Convert the accepted quote | Sequential number, NINEA |
| 3. Payment | Wave/OM link or transfer | Transaction reference |
| 4. Reconciliation | Invoice linked to collection | Paid status |
| 5. Receipt | Payment proof | Date, amount, method |
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Automating this chain prevents numbering gaps and makes collected VAT reliable.
Mini case study
Modou, manager of an IT services SME in Dakar, issues on average 40 invoices/month, average amount 350,000 FCFA net. Without a system he had numbering gaps and sometimes forgot VAT. Adopting a standardized invoicing tool linked to his Wave collections, he secures the 18 % VAT (i.e. 63,000 FCFA of VAT per average invoice, ~2,520,000 FCFA/month collected on 40 invoices) and his reconciliation drops from 6 h to 1 h per month. In an audit, each invoice is linked to its transaction and receipt, ready to present.
FAQ
What VAT rate applies? The standard rate is 18 % in Senegal. It must appear distinctly on the invoice, with net, VAT and gross amounts.
How long must invoices be kept? 10 years, electronically with guaranteed integrity. Structured archiving eases any DGID audit.
Can numbering have gaps? No. The series must be sequential and continuous, no skip or duplicate. An automatic tool prevents manual errors.
Should the invoice be linked to the mobile money payment? Yes, strongly recommended: reconciling the Wave/Orange Money transaction to the invoice makes accounting consistent and auditable.
What does a non-compliant invoice risk? Penalties and rejection of VAT deductibility for your client. Compliance protects both parties.
Let's talk about your project. We set up your DGID standardized invoicing linked to Wave/Orange Money, with an automated quote-invoice-payment-receipt workflow. 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.
