Invoicing referral commissions: VAT and DGID rules 2026

The verdict in three sentences

Your referral commission must be invoiced, not just received on Wave with no record. Depending on your turnover, you are either VAT-exempt (invoice without VAT) or registered, in which case you must apply 18% and remit it to the DGID. A compliant invoice, with NINEA, sequential number and mandatory mentions, is the condition to be paid without dispute and to avoid accounting rejection at your client.

VAT threshold and impact on your margin

VAT is triggered by annual turnover. Below a certain threshold you stay exempt; above it, registration becomes mandatory.

Key point: if your client is itself registered, VAT does not eat into its margin (it recovers it). But if you invoice 18% to an individual, those 18% genuinely raise the price.

Mandatory mentions of a compliant invoice

An invoice that breaks DGID formalism can be rejected, and your client may refuse to pay or deduct it. Here are the mentions never to forget.

Mini case study

Awa, a referral partner in Dakar, invoices a commission of 850,000 FCFA net on a showcase site sale. She is registered: she adds 18%, i.e. 153,000 FCFA, for a total of 1,003,000 FCFA gross. Her client, a registered SME, recovers the VAT: its real cost stays 850,000 FCFA. Awa remits the 153,000 FCFA to the DGID at her monthly filing. Result: the invoice is compliant, bookable, and payment is never disputed. Were Awa exempt, she would simply invoice 850,000 FCFA without VAT.

The Kolonell referral program: clear commissions to invoice

Becoming a Kolonell referral partner means earning a commission on every client you bring, with a clear statement to invoice properly. The 2026 rates:

On a showcase site sold at 500,000 FCFA, your commission is 75,000 FCFA + 5% recurring in following years. On an institutional project at 8,000,000 FCFA, that is 640,000 FCFA. We provide a detailed statement so you can invoice compliantly.

FAQ

Am I required to invoice a commission? Yes, as soon as you operate regularly. A commission received without an invoice is hard to justify to the DGID and weakens your right to payment in a dispute.

When must I apply the 18% VAT? As soon as your turnover exceeds the registration threshold. Below it, you stay exempt and invoice without VAT, stating it clearly on the invoice.

What does a non-compliant invoice risk? Accounting rejection at your client (it cannot deduct it), a refusal to pay, and DGID reassessment risk. The NINEA and sequential number are essential.

Does VAT reduce my commission? No, if your client is registered: it recovers the VAT, so your net stays the same. You are only a collector on the State's behalf.

Does Kolonell give me what I need to invoice? Yes: for each commission you receive a statement (client, project, amount, rate) that serves as the basis for your compliant invoice. This simplifies your referral accounting.

Let's talk about your project. Join the Kolonell referral program and invoice clear, compliant commissions. WhatsApp +221 77 596 93 33.