The verdict in three sentences
To invoice referral commissions in Senegal, you have three options: stay an occasional individual (one-off referrals), set up an auto-entrepreneur / sole proprietorship (regular activity), or form a company (SARL/SUARL) once amounts grow large. The choice depends on referral volume and the need to issue OHADA-compliant invoices. Our 2026 benchmark: above 1,500,000 FCFA in commissions per year, formalize with a sole proprietorship to secure your payments and credibility.
Status comparison in 2026
The right status balances simplicity, taxation and credibility with agencies and large accounts.
| Criterion | Occasional individual | Sole proprietor / auto-entrepreneur | Company (SUARL/SARL) |
|---|---|---|---|
| Setup formalities | None | NINEA + registry, 1 to 2 weeks | Articles + registry, 2 to 4 weeks |
| Setup cost | 0 FCFA | 10,000 – 50,000 FCFA (ballpark) | 100,000 – 300,000 FCFA |
| Compliant invoice | No (simple receipt) | Yes, with NINEA | Yes, with NINEA + RCCM |
| Taxation | Declared income | Simplified / actual regime | Corporate income tax |
| VAT (2026 threshold) | Not concerned | From around 50 M FCFA turnover | Per turnover |
| B2B credibility | Low | Good | High |
| Best if | < 3 referrals/year | Regular activity | High volumes, team |
Tax thresholds are given as 2026 ballparks and should be confirmed with the DGID or an accountant: they change and depend on the chosen regime.
Issuing a compliant commission invoice
A credible referral invoice prevents payment blocks on the agency side. It must carry precise mentions, especially in the OHADA zone.
| Mandatory mention | Expected detail |
|---|---|
| Introducer identity | Name, address, NINEA |
| Client identity | Agency/company beneficiary |
| Object | "Business introduction commission — file X" |
| Calculation base | Pre-tax amount of the referred contract |
| Rate and amount | E.g. 15 % of 500,000 = 75,000 FCFA |
| VAT | State "VAT not applicable" if not liable |
| Date and number | Continuous numbering |
| Payment method | Wave / OM / transfer |
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A signed business-introducer contract agreed upfront (rate, duration, possible exclusivity) secures the relationship and serves as proof in case of dispute.
Mini case study
Moussa, in Thiès, regularly refers clients to an agency in 2026. Year one: 6 showcase referrals for 320,000 FCFA in commissions, as an occasional individual. Year two: he rises to 14 referrals (showcase + e-commerce) and reaches 1,800,000 FCFA. At that level, staying undeclared becomes risky. He sets up a sole proprietorship for about 40,000 FCFA, issues invoices with a NINEA, and unlocks contracts with two structured SMEs that refused to pay without an invoice. The status opens more clients, not just compliance.
FAQ
Can I earn commissions with no status at all? Yes for occasional referrals, via a simple receipt, but the income remains declarable. Beyond 2 to 3 referrals a year or 1,500,000 FCFA, formalize.
When am I liable for VAT? As a 2026 ballpark, VAT concerns high turnovers (around 50 M FCFA depending on the regime). Most beginner introducers are not liable and state so on the invoice.
Does my status change my Kolonell commission? No. The scale stays 15 % showcase, 12 % e-commerce, 10 % marketplace, 8 % institutional, plus 5 % recurring. The status just lets you invoice cleanly and get paid without friction.
Sole proprietorship or company? Below a few million in annual commissions, the sole proprietorship is enough and costs 10,000 to 50,000 FCFA. A company is justified above that, or if you structure a team of introducers.
Let's talk about your project. Become a Kolonell introducer with a clear framework and commissions paid via Wave/OM at signing. 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.
