VAT e-commerce UEMOA + CEMAC: clean monthly declaration in 2026

VAT is the blind spot for 6 in 10 African e-commerce operators. Consequences: tax adjustments, interest, business bank account freezes, even administrative shutdown. This guide ships the clean procedure, country by country, for 2026.

TL;DR

- Senegal, CI, Benin, Togo, Burkina, Mali: VAT 18%, monthly declaration before the 15th.

- Cameroon, Gabon, CAR, Chad: VAT 19.25%, monthly declaration before the 15th.

- Micro-business regime (Senegal CGU, CI CGI): VAT exemption under certain thresholds.

- Foreign platforms (Shopify, Stripe) do NOT withhold VAT for you — that's your responsibility.

Rates and thresholds per UEMOA + CEMAC country

Note: thresholds valid as of January 1, 2026. Check local DGI/DGE before any decision.

Senegal monthly procedure (detailed example)

• Collect: all monthly inclusive-tax revenue for month M
• Decompose: incl. tax ÷ 1.18 = excl. tax; excl. tax × 0.18 = collected VAT
• Recover deductible VAT: supplier invoices with NINEA + VAT shown
• Compute: collected VAT − deductible VAT = VAT owed
• File on eDGI: etax.dgid.sn portal → "Monthly VAT"
• Pay: before the 15th of month M+1 (e.g., May VAT due before June 15)
• Keep: receipts for 10 years

Foreign platform: who owes VAT?

Concrete case: a Dakar customer buys from your Toronto-hosted Shopify store. Who pays Senegal VAT?

• You (the merchant), not Shopify, not Stripe.
• Shopify and Stripe aren't your tax accountants.
• If you're incorporated in Senegal and selling to a Senegalese customer → 18% VAT collected and remitted.

Reverse case: incorporated in Senegal, selling to an Ivorian customer → export, Senegal VAT 0%, but the CI customer pays VAT on import (except B2B with declared NIF).

Senegal CGU micro-business regime

For a starter e-commerce (<50M XOF annual revenue):

• VAT not applicable (no collection, no deduction)
• Synthetic tax: 5% of monthly revenue up to 5M, then brackets
• Simplified quarterly declaration
• No certified accountant needed

When to leave CGU: once you cross 35-40M XOF/year revenue, plan exit on next January 1 to avoid retroactive adjustments.

Practical tools

`

[Sale] → [Store system records VAT auto]

↓

[Monthly admin dashboard]

↓

[CSV export → Accountant / DGI]

↓

[eDGI / DGI portal declaration]

↓

[Pay]

`

On Next.js / Prisma, simplified model:

`prisma

model TaxLine {

id String @id @default(cuid())

orderId String

country String

ratePercent Float

baseAmount Int

taxAmount Int

finalAmount Int

registeredAt DateTime @default(now())

@@index([country, registeredAt])

}

`

For declaration: Postgres aggregation by month × country.

Strategic exemptions (validate with a tax expert)

• Exports outside UEMOA/CEMAC: 0% VAT with export proof (waybill, customs).
• Intra-community B2B sales: if UEMOA customer has a NIF, reverse-charge possible (CI, BJ, TG).
• Exempt goods: medicines, school books, unprocessed agricultural products (check DGI list).
• Free zones: DGES Senegal, Kribi Industrial Free Zone (CM) — reduced or zero VAT.

Pitfalls

• Forgetting VAT in displayed price — UEMOA = inclusive mandatory in B2C. Showing exclusive only = adjustment.
• Confusing exempt and out-of-scope — exempt products don't open deduction rights. Out-of-scope is different.
• Mixing collected and paid VAT — separate accounts in bookkeeping.
• Not keeping supplier invoices — no NINEA + VAT = no deduction. Refuse invoices without NINEA.
• Late filing — penalties 25% + 5%/month interest in Senegal. Expensive.

FAQ

Q: Is a certified accountant required?

A: Past 100M XOF annual revenue, yes (Senegal legal obligation). Below that, DIY possible with rigor.

Q: Do marketplaces (Jumia, Afrikrea) withhold VAT?

A: Jumia withholds part under specific conditions (Pro Tier 2+ sellers). Afrikrea: no, fully your responsibility.

Q: How to handle an EU customer paying in EUR?

A: You charge SN VAT 18% if SN-incorporated and SN delivery. For EU B2C non-SN delivery: complex EU OSS rules — consult expert.

Conclusion

VAT isn't sexy but it's the difference between an e-commerce that scales clean and one that gets a 50M XOF tax adjustment right when it starts working. Build it into your stack from month 1 — not after.