Invoicing & VAT for Senegalese SMEs in 2026: Rules, Normalised Invoices & Software

Invoicing: the cornerstone of your SME's tax compliance

A correctly issued invoice is not merely a commercial document — it is the fiscal proof of every transaction your business makes. Since 2023, the DGID (General Directorate of Taxes) has tightened requirements around normalised invoicing in Senegal. This guide explains what every invoice must include, when to apply VAT, and which tools to use.

Mandatory fields on a Senegalese professional invoice

In line with the Senegalese General Tax Code (CGI) and the UEMOA directive, every invoice must include:

• Company name and address of the seller/service provider
• NINEA of the seller
• RCCM number (if applicable)
• Invoice number: sequential and continuous (gaps in numbering are not tolerated)
• Issue date
• Name and address of the client (company or individual)
• Client's NINEA (mandatory if the client is a business)
• Precise description of goods or services (quantity, unit, designation)
• Unit price excluding VAT
• Applicable VAT rate (18%, 0% or exempt) and VAT amount
• Total amount including VAT
• Payment terms (due date, method)
• "Facture normalisee" note if you are subject to the DGI normalised invoicing requirement

VAT in Senegal: rates, thresholds and application

The standard VAT rate in Senegal is 18%, in force since 2001. Key details:

• Zero rate (0%): exports of goods and services, listed medical supplies, certain agricultural inputs
• Exemptions: educational establishments, healthcare services, residential rents, specific financial activities

Registration threshold: you are required to collect VAT if your annual revenue exceeds 50,000,000 FCFA. Below this, under the CGU regime, you are exempt from collecting VAT (but cannot reclaim VAT on purchases).

VAT declarations: under the actual-cost regime, a monthly declaration is mandatory before the 15th of the following month, with the corresponding payment. Late payment penalties: 10% of the amount due + 1% per month of delay.

The normalised invoice: what is it?

Since the 2019–2020 tax reform, the DGID has rolled out a normalised invoicing system (also called "certified invoice" or "DGI invoice"). It applies to businesses under the actual-cost regime above a certain revenue threshold.

A normalised invoice is generated through DGID-approved software, which assigns a unique validation code (QR code or serial number). This code enables the tax authority to trace each transaction in real time.

If this applies to you:

• Word or Excel invoices are not permitted — approved software is mandatory
• Each invoice is electronically transmitted to the DGID at the time of issuance
• Penalties for non-compliance can reach 500,000 FCFA per infraction

Recommended invoicing software for Senegalese SMEs

Local solutions (DGID-approved or approval in progress):

• Sage 50 Senegal: robust solution used by larger SMEs, French-language interface
• Gescom: affordable local solution suited to micro and small businesses
• IBiz / Easybiz: local Senegalese SaaS solutions, normalised invoice compliant

Accessible online tools:

• Zoho Invoice: free up to 1,000 invoices/year, multi-currency, PDF export
• Invoice Ninja: open-source, self-hostable, configurable VAT
• Sumeria / Odoo Community: for SMEs with more complex needs (inventory, integrated accounting)

Avoid: Excel or Word for businesses under the actual-cost regime — high tax risk and guaranteed non-compliance.

Retention of fiscal documents

Senegalese law requires the retention of invoices and accounting documents for 10 years. Practical recommendations:

• Digitise every invoice issued and received (PDF/A format preferred)
• Organise by fiscal year and type (sales / purchases)
• Keep paper originals for invoices above 500,000 FCFA
• Use secure cloud storage with version history

Exports and VAT exemption

If you export goods or services outside the UEMOA (West African Economic and Monetary Union), these transactions are subject to zero-rate VAT. To benefit:

• Retain proof of export (bill of lading, airway bill, customs clearance document)
• Explicitly note on the invoice: "Export — VAT 0% — Article [CGI reference]"
• File your standard VAT declaration indicating the exempt amount

FAQ

Q: Can I invoice international clients in euros or dollars?

Yes, invoicing in foreign currencies is permitted. However, for your accounts and tax declarations, you must convert amounts to FCFA at the official BCEAO exchange rate on the transaction date.

Q: What can I do if a client refuses to pay an invoice?

An invoice constitutes a debt claim. First send a friendly reminder, then a formal notice by registered letter. If the dispute persists, an order-to-pay (injonction de payer) procedure at the Tribunal de Commerce in Dakar is the fastest route for claims below 5,000,000 FCFA.

Q: Are commercial discounts allowed on Senegalese invoices?

Yes, discounts are permitted and must appear clearly on the invoice as a deduction from the unit price or on a separate line. The discount reduces the VAT taxable base.

Q: How do I handle VAT on a partially paid invoice?

VAT is due on the invoice date (actual-cost regime). If the client pays in instalments, you have already declared and paid VAT on the full amount. Deposits received before invoicing are also subject to VAT declaration.

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Let's talk about your project. Kolonell builds custom digital tools for Senegalese SMEs, including integrated invoicing modules. Reach us on WhatsApp +221 77 596 93 33.