The verdict in three sentences
As soon as your online store exceeds the turnover thresholds, you become subject to 18% VAT and must file a monthly return before the 15th. Ignoring this obligation exposes you to penalties of 5 to 25% plus late interest, often discovered during a DGID audit. Accounting software at 9,900-24,900 FCFA/month automates VAT, the standardized invoice, and deadlines for a fraction of the cost of a reassessment.
VAT obligations of an online seller in 2026
The General Directorate of Taxes and Domains (DGID) distinguishes several regimes based on annual turnover. Moving to the actual (réel) regime triggers the obligation of standardized electronic invoicing and monthly filing.
| Tax regime | Annual turnover threshold (order of magnitude) | VAT | Filing |
|---|---|---|---|
| Single global contribution | < ~50 million FCFA | Not applicable | Annual flat fee |
| Simplified actual | ~50 to 100 million FCFA | 18% | Monthly |
| Normal actual | > ~100 million FCFA | 18% | Monthly |
| Digital services | Depending on activity | 18% | Monthly |
The DGID standardized electronic invoice is mandatory under the actual regime: each sale must generate an invoice with a standardized number, NINEA, and separate VAT line.
The calendar and penalties to know
The filing rhythm is strict. Here are the deadlines and the cost of a delay.
| Obligation | Deadline | Late penalty |
|---|---|---|
| Monthly VAT return | Before the 15th of the following month | 5-25% + interest |
| Remittance of collected VAT | Before the 15th | Surcharge on tax due |
| Annual income statement | April (N+1) | Flat fine |
| Standardized invoicing | Ongoing | Loss of deductibility |
| Document retention | 10 years | Penalty at audit |
Connected accounting software (such as Facturo, 9,900-24,900 FCFA/month) computes collected VAT minus deductible VAT, generates standardized invoices, and reminds you of deadlines.
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Mini case study
Awa, who runs an online fashion store in Dakar, makes 4,000,000 FCFA in sales in March. Her collected VAT is 610,169 FCFA (4,000,000 × 18/118). She bought stock and paid expenses for 1,500,000 FCFA including tax, i.e. 228,813 FCFA of deductible VAT. She must therefore remit 381,356 FCFA before April 15. If she files one month late, a 10% penalty adds 38,135 FCFA — the price of more than three years of an accounting software subscription.
FAQ
When do I have to charge VAT? As soon as you fall under the actual regime (above the single global contribution threshold, around 50 million FCFA in turnover). Below that, you are on the flat fee.
What is the DGID standardized invoice? A compliant invoice with a standardized sequential number, your NINEA, and VAT shown separately. Without it, your customer cannot deduct VAT and you risk rejection.
What penalty for late filing? A surcharge of 5 to 25% of the VAT due depending on the length and nature of the delay, plus interest. An audit can go back several fiscal years.
Is accounting software enough to be compliant? It automates calculations, invoices, and deadlines, but an accountant is still recommended for the normal actual regime and complex cases. The tool greatly reduces the risk of error.
How much does compliance cost? Plan for 9,900-24,900 FCFA/month for software, plus possibly accountant fees. That's marginal compared to a reassessment.
Let's talk about your project. An online store with built-in DGID standardized invoicing and automatic VAT calculation: we connect your e-commerce to your accounting. 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.
