The verdict in three sentences
Billing with no legal status means giving up large-account clients — who demand a compliant invoice and a tax ID — and exposing yourself to tax reassessment. In Senegal, three routes exist depending on turnover: the entreprenant status, the GIE, or the single-member LLC (SUARL). In Kenya, the sole proprietorship registers online for about 950 KES in a few days.
Comparison of Senegal statuses
The right status depends on your turnover, your need to protect personal assets, and the type of clients you target. 2026 order of magnitude.
| Status | Setup cost (FCFA) | Taxation | Asset protection | Suited to turnover |
|---|---|---|---|---|
| Entreprenant | ~10,000 | Flat CGU | None | < 50M FCFA |
| GIE | 25,000 – 50,000 | Simplified actual | Low | < 100M FCFA |
| Single-member LLC | 100,000 – 200,000 | Corporate or actual | Strong | > 50M FCFA |
| SUARL (similar) | 150,000 – 250,000 | Corporate tax | Strong | Large accounts |
Taxation, VAT and thresholds
The choice between flat rate and actual mainly depends on the Global Single Contribution (CGU) threshold and VAT liability. Billing an institutional client often requires being on the actual regime with VAT.
| Regime | Indicative turnover threshold | VAT | Accounting duty | Ideal for |
|---|---|---|---|---|
| CGU (flat) | Low turnover | Not charged | Revenue book | Starting freelancer |
| Simplified actual | Mid turnover | 18% above threshold | Light accounting | Growing agency |
| Normal actual | High turnover | 18% | Full accounting | Large accounts |
| Kenya (sole trader) | — | 16% above threshold | Simple records | Freelancer in Kenya |
Reminder: Senegalese VAT is 18%, Kenyan VAT is 16%. Billing while non-compliant shuts the door on tenders and institutional contracts (a segment at 8% referral commission, on tickets of several million).
Referral partner: which status to bank your commissions?
Good news: becoming a Kolonell referral partner doesn't require the heaviness of an agency. The entreprenant status is enough to legally bill your commissions (15% showcase + 5% recurring, 12% e-commerce, 10% marketplace, 8% institutional). Without a status the agency can still pay you, but you can neither deduct expenses nor secure high volume.
Mini case study
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Moussa, a freelance developer in Nairobi, billed 400,000 FCFA-equivalent/month off the books. In 2026 he targets a bank as a client: impossible without a tax ID. He registers a sole proprietorship online, moves to the actual regime with 16% VAT, and lands an institutional project worth 8,000,000 FCFA-equivalent. In parallel, as a referral partner, he earns 8% on a second institutional deal he doesn't produce himself, i.e. 640,000 FCFA — now cleanly billable.
FAQ
Can I bill legally as a freelancer in Senegal?
Yes, with the entreprenant status (setup at ~10,000 FCFA) which grants a tax ID and lets you issue invoices under the flat CGU.
When should I switch to an LLC or SUARL?
As soon as you target large accounts or exceed about 50M FCFA turnover: the SUARL protects your assets and reassures finance directors.
How much does registering a sole trader cost in Kenya?
About 950 KES online via eCitizen, with 16% VAT applying only above the liability threshold.
Do I need a status to be a referral partner?
The entreprenant status is enough to bill your commissions legally; without one you cap your volume and deduct no expenses.
Let's talk about your project. We guide you to the status matching your turnover and referral ambitions. 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.
