The verdict in three sentences
On the Petite-Côte, in Mbour and Saly, many freelancers live well in high season and then go through lean months with no reserve, no invoice to give a hotel or an NGO, and no idea what they owe in taxes. The course Running your business: invoicing, taxes and cash flow (75,000 FCFA, 18 hours, level 3 of the Freelance & Entrepreneurship track) teaches you to choose a status, issue compliant invoices, understand the single global contribution (CGU) or the standard regime depending on your activity, and build a 12-month cash flow plan. It does not promise extra income: it protects what you already collect, and a reserve of 3 months of expenses is often enough to get through the low season calmly.
Why invoices and legal status change your clients
In Saly, hotels, serviced residences, travel agencies and wedding planners readily pay a photographer or community manager, but their accounting requires an invoice with a NINEA tax ID. Without a status, you stay limited to individuals and small shops. With a NINEA and a clean invoice, you reach structured clients whose missions often exceed 500,000 FCFA.
| Situation | No status, no invoice | With NINEA and compliant invoices |
|---|---|---|
| Reachable clients | Individuals, small shops | Hotels, NGOs, companies, institutions |
| Typical mission | 25,000 to 150,000 FCFA | 150,000 to 800,000 FCFA |
| Payment | Cash, Wave, often late | Bank transfer or Wave, with a written due date |
| Recourse if unpaid | Almost none | Written reminder, formal notice |
| Access to credit or equipment leasing | Very hard | Possible with 12 months of statements |
| Tax risk | Reassessment possible with no proof | Known, dated obligations |
The simplest status to start with is often the OHADA entreprenant (sole entrepreneur), registered with the RCCM and holding a NINEA. The choice depends on your turnover and activity, and the course compares options in Senegal and Ivory Coast.
CGU, standard regime, accountant: what to know in 2026
The single global contribution is a simplified tax for small sole businesses: an amount calculated from a scale by turnover bracket, replacing several taxes. Thresholds are set by the General Tax Code, and some activities, notably certain liberal professions, fall under the standard regime (BNC) instead. Check your case with the Mbour tax services center before registering. Here are 2026 orders of magnitude useful for budgeting.
| Item | 2026 order of magnitude | Frequency | Note |
|---|---|---|---|
| Entreprenant registration (RCCM + NINEA) | Low cost, a few thousand FCFA | Once | Done at APIX or the court registry |
| CGU | Amount depending on turnover bracket | Yearly, payable in installments | For eligible activities |
| Independent accountant | 25,000 to 50,000 FCFA a month | Monthly | Useful above 6 to 8 million FCFA annual turnover |
| Wave merchant payment fees | About 1% per payment | Per transaction | Build it into your prices |
| Recommended cash reserve | 3 months of fixed expenses | To build up | For example 750,000 FCFA for 250,000 FCFA of expenses |
| Monthly tax savings | 5 to 10% of turnover | Monthly | Avoids bad surprises |
The course Running your business: invoicing, taxes and cash flow, taught in French, has six modules: choosing and creating your status, compliant quotes and invoices, freelancer taxes, collecting payments and recovering debts, managing cash flow, simple accounting and a dashboard. You leave with your quote and invoice templates, a filing calendar and a 12-month cash flow plan.
Petite-Côte seasonality, your real risk
From November to April, tourists, weddings and seminars fill calendars. From June to September, activity can drop by half. The cash flow plan taught is about smoothing: every high-season month, you set aside a fixed percentage, then pay yourself a regular 'salary' all year round. This level 3 assumes you already have clients; if not, start with level 1 of the Freelance & Entrepreneurship track. The full 5-level track costs 350,000 FCFA instead of 450,000 FCFA.
Mini case study
Ibrahima, 30, is a freelance photographer in Saly. He collects about 900,000 FCFA a month from November to April, then 300,000 FCFA from May to October, or 7.2 million FCFA a year, with 250,000 FCFA of fixed monthly expenses. Without a method, he spends everything in high season and borrows in August.
Learn this skill with Kolonell Academy
Short, practical online courses (taught in French), graded exercises, certificate. Pay with Wave or Orange Money.
After the course at 75,000 FCFA (about 114 EUR), paid with Orange Money, he gets his NINEA, invoices hotels and sets aside 25% of each high-season month, or 225,000 FCFA a month and 1,350,000 FCFA over six months. This reserve covers low-season gaps and tax savings. He also lands a 600,000 FCFA annual contract with a serviced residence that required an invoice: the course pays for itself eight times. Ibrahima is an illustrative example, not a real learner.
FAQ
Does a freelancer really have to pay the CGU in Senegal?
If your activity is eligible and your turnover stays under the General Tax Code thresholds, the CGU is the regime designed for small sole businesses. Some professions fall under the standard regime: the course helps you identify your case, to be confirmed with the tax services center.
Do I need an accountant from the start?
Not necessarily: with a simple tracking sheet, a freelancer under 6 to 8 million FCFA of annual turnover can keep their own books. Beyond that, an accountant at 25,000 to 50,000 FCFA a month becomes worthwhile.
What must a compliant invoice include?
Your name, NINEA and contact details, the client's details, a unique number, the date, a breakdown of services, the amount in FCFA and payment terms. Module 2 provides a ready-to-use template, also valid for foreign currencies.
How much should I set aside each month?
Aim for a reserve of 3 months of fixed expenses, plus 5 to 10% of turnover for taxes. With 250,000 FCFA of expenses, the target reserve is 750,000 FCFA.
How much does the course cost and how long is it?
It costs 75,000 FCFA for 18 hours online, payable with Wave or Orange Money. A Kolonell Academy certificate is issued at the end.
Take the next step. Enroll in Running your business: invoicing, taxes and cash flow: 18 hours online, 75,000 FCFA, Kolonell Academy certificate. 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.
