The verdict in three sentences
In Kaolack, many freelance designers, community managers and developers collect client payments through Wave on the same account as their personal spending, with no invoice and no provision for taxes. Putting the business in order comes down to four habits: a suitable status with a NINEA tax number, compliant invoices, an estimate of taxes under your regime, often the single global contribution (CGU) for small taxpayers, and a cash reserve of 3 months of expenses. These habits do not promise extra income, they protect what you collect and open the door to structured clients who require a proper invoice.
Status and taxes: what applies to a freelancer in Senegal
The first roadblock often comes with a company, an NGO or a funded project that asks for a NINEA and a compliant invoice before paying. Without a status, the engagement slips away. The choice depends mainly on your revenue and your clients.
| Situation | Formalities | Main taxes | For whom |
|---|---|---|---|
| Informal activity | None | None declared, but risk of reassessment | Occasional income only |
| Entreprenant (OHADA status) | Registry declaration, NINEA | Simplified regime based on revenue | Starting out, small amounts |
| Sole proprietorship under CGU | NINEA, RCCM, CGU option | Single global contribution, synthetic tax | Small taxpayers below the Tax Code ceiling |
| Sole proprietorship under the real regime | NINEA, RCCM, bookkeeping | Income tax on profits (BNC), 18% VAT | Revenue above the ceiling |
| SARL or SUARL | Articles, capital, RCCM | Corporate tax, 18% VAT, withholdings | Agency with partners or staff |
Ceilings and rates change with finance laws: check your case with the Kaolack tax services centre or an accountant before choosing. Also remember that some client companies apply withholding tax on payments to service providers, which reduces the amount received and must be built into your prices.
Invoicing and getting paid without losing money
A rejected invoice means a payment delayed by two to six weeks. A compliant invoice in Senegal shows your NINEA, a unique sequential number, the date, the client's full identity, the detail of services, the amount before tax, VAT if you are liable, and payment terms.
| Item | Unorganised option | Organised option | 2026 order of magnitude |
|---|---|---|---|
| Invoicing tool | WhatsApp messages | Spreadsheet template or software | 0 to 10,000 FCFA per month |
| External accountant | None | Bookkeeping and filings | 25,000 to 75,000 FCFA per month |
| Dedicated business account | Personal Wave account | Separate Wave or bank account | 0 to 5,000 FCFA per month |
| Average payment delay | 45 to 90 days | 15 to 30 days with reminders | Cash freed up |
| Unpaid invoices recovered per quarter | Low | 50,000 to 150,000 FCFA for 500,000 FCFA monthly revenue | Depends on clients |
| Cash reserve | None | 3 months of expenses | Depends on fixed costs |
The reserve rule is simple: if your fixed business and personal costs reach 250,000 FCFA per month, aim for 750,000 FCFA set aside before paying yourself variable amounts. A fixed monthly income, even a modest one, keeps you from draining the account during the quiet rainy season months.
Getting trained: accountant, self-taught or a course
An accountant is useful once your revenue grows, but they handle neither your reminders nor your day-to-day cash flow. The course Running your business: invoicing, taxes and cash flow, level 3 Intermediate, 75,000 FCFA, taught in French, teaches you to choose your status, complete NINEA and RCCM formalities, issue compliant invoices, identify your taxes (CGU, BNC, income tax, 18% VAT, withholding tax), chase unpaid invoices up to formal notice and manage your cash over 12 months.
| Option | 2026 cost (FCFA) | What you get | Limit |
|---|---|---|---|
| Managing alone | 0 | Total freedom | Tax mistakes, forgotten unpaid invoices |
| Accountant from day one | 300,000 to 900,000 per year | Filings done | High cost for small revenue |
| Business creation seminar | 50,000 to 150,000 | Administrative formalities | Little on cash flow and reminders |
| Kolonell Academy, level 3 | 75,000 | 18 h, 6 modules, 93 exercises, invoice templates, tax calendar, cash plan, certificate | Does not replace personalised tax advice |
| Full Freelance track | 350,000 instead of 450,000 | 5 levels, up to growing an agency | Longer investment |
The rates taught are dated September 2026 and sourced, and each lesson says when to call an accountant. For selling your services upstream, see the earlier levels of the Freelance and Digital Entrepreneurship track.
Learn this skill with Kolonell Academy
Short, practical online courses (taught in French), graded exercises, certificate. Pay with Wave or Orange Money.
Mini case study
Moustapha, 27, a freelance graphic designer in Kaolack, collects about 400,000 FCFA per month through Wave on his personal account. Two clients have owed him 180,000 FCFA for three months, and a regional NGO turned down his proposal because he had no NINEA. He takes the 75,000 FCFA course, obtains his NINEA, separates his accounts and sends structured reminders: he recovers 120,000 FCFA of unpaid invoices in one quarter. With his status in order, he signs the NGO engagement at 600,000 FCFA. With fixed costs of 220,000 FCFA per month, he builds a 660,000 FCFA reserve by setting aside 20% of every payment. The recovered unpaid invoices alone pay for the course. This scenario is illustrative: amounts depend on your clients.
FAQ
Does the CGU apply to all freelancers?
No, it covers small individual taxpayers below a revenue ceiling set by the General Tax Code. Above it, you move to the real regime with income tax on profits and, depending on thresholds, 18% VAT.
Do I need an accountant from the start?
Not necessarily: with less than 300,000 to 500,000 FCFA of monthly revenue, simple tools and a good method are often enough. An accountant at 25,000 to 75,000 FCFA per month becomes worthwhile when VAT or employees come in.
Can I invoice a client who pays by Wave?
Yes, the payment method does not change the obligation to invoice. Simply state Wave or Orange Money in the payment terms and match each payment to its invoice.
How long is the course?
Plan for 18 hours over 6 modules, doable in 4 to 5 weeks. Two graded projects, your tax file and then your 12-month financial system, lead to the certificate.
How do I enroll?
Enrollment is paid by Wave or Orange Money, 75,000 FCFA for this level, or 350,000 FCFA for the full 5-level track instead of 450,000.
Take the next step. Enroll in Running your business: invoicing, taxes and cash flow: 18 hours, 75,000 FCFA, verifiable Kolonell certificate, taught in French. Pay with Wave or Orange Money. Questions? 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.
