Selling online in Senegal is not just about having a site and a payment method. An e-commerce is a business like any other, subject to invoicing, VAT, legal-notice and data-protection obligations. Neglecting these points exposes you to penalties. Here is the full checklist, indicative for 2026.
The status: an e-commerce is a business
Before the first sale, you need a registered structure. Selling regularly without registration exposes you to reassessment.
| Element | Obligation | Note |
|---|---|---|
| RCCM registration | mandatory | via APIX |
| Tax NINEA | mandatory | tax identifier |
| Legal form | SUARL/SARL/GIE | by project |
| Domiciliation | required | declared address |
Electronic invoicing
Each sale must give rise to a compliant invoice. The mandatory mentions are strict and their absence invalidates the invoice.
| Mandatory invoice mention | Example |
|---|---|
| Seller identity and NINEA | name, address, NINEA |
| Customer identity | name / company name |
| Date and unique number | sequential |
| Product detail / net price | line by line |
| VAT rate and amount | 18 % |
| Total incl. tax | net + VAT |
VAT on online sales
If you are registered, you collect VAT at 18 % on your sales and remit it. The CGU threshold can change the regime.
| Situation | VAT regime | Effect |
|---|---|---|
| Registered (actual regime) | collects 18 % | monthly declaration |
| Below CGU threshold | synthetic tax | VAT by regime |
| Export sales | exempt | 0 % under conditions |
| Foreign digital services | specific regime | to be verified |
The site legal notices
A merchant site must display mandatory information allowing the publisher to be identified and the consumer to be informed.
| Site mention | Content |
|---|---|
| Publisher identity | company name, NINEA, RCCM |
| Contact details | address, phone, email |
| Publication director | responsible person |
| Host | name and contact details |
| Privacy policy | data processing |
Terms and conditions of sale (CGV)
The terms protect the seller and inform the buyer. They must be accessible and accepted before purchase.
| CGV clause | Purpose |
|---|---|
| Price and payment terms | pricing transparency |
| Delivery and timelines | zones, fees, deadlines |
| Withdrawal / return right | conditions |
| Warranties | conformity, defects |
| Disputes and applicable law | jurisdiction |
Personal data protection
Senegal has a personal data law and a supervisory authority (CDP). Collecting customer data entails obligations.
| Data obligation | Detail |
|---|---|
| CDP declaration / authorisation | by processing |
| Consent | fair collection |
| Data security | technical measures |
| Access and deletion right | on request |
Declaration calendar
Need a professional website?
Kolonell builds websites that attract clients, optimized for the Sénégalese market. Free quote in 2 minutes.
Once in business, the rhythm of declaration obligations is regular. Missing it triggers penalties and surcharges.
| Declaration | Frequency | Indicative deadline |
|---|---|---|
| VAT | monthly | ~15th of following month |
| IS instalments | periodic | annual schedule |
| IS / results declaration | annual | after year-end |
| IPRES / CSS contributions | monthly/quarterly | if employees |
| Business license | annual | during the year |
Worked example: an online shop
An online fashion shop, registered SUARL, monthly turnover 5,000,000 FCFA net, purchases 2,000,000 FCFA net.
- VAT collected: 5,000,000 x 18 % = 900,000 FCFA
- VAT deductible: 2,000,000 x 18 % = 360,000 FCFA
- Net VAT to remit: 900,000 - 360,000 = 540,000 FCFA, due around the 15th of the following month
- Each sale must be invoiced with NINEA, VAT and total incl. tax
- Legal notices and terms of sale must be online before the first order
Illustrative figures.
Honest disclaimer
E-commerce, tax and data-protection regulation changes. Thresholds, rates and declaration obligations change with finance laws and CDP decisions. This article gives an indicative 2026 checklist: have your compliance validated by a chartered accountant and a legal adviser before launch.
FAQ
Must you register an e-commerce in Senegal?
Yes. Selling online regularly is a commercial activity requiring RCCM registration and a NINEA.
What mentions must an e-commerce invoice include?
Seller identity and NINEA, customer identity, date and unique number, net detail, VAT rate and amount, total incl. tax.
When do you remit collected VAT?
Generally monthly, around the 15th of the following month, deducting the VAT paid on purchases.
Must a merchant site display legal notices?
Yes: publisher identity, contact details, publication director, host and privacy policy.
What obligations apply to customer data?
Comply with the personal data law: possible CDP declaration, consent, security and access or deletion rights.
Let's talk about your project. Kolonell builds compliant, high-performing online shops in Senegal. Write to us on 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.
