Key compliance facts
Standard
TBD (structured electronic format; format unspecified in Bill)
Authority
DGID — Direction Générale des Impôts et des Domaines
Mandatory For
Eventually all taxable persons; specific scope and phasing to be defined by decree
Effective Date
2025 (Finance Bill ends voluntary regime) · Implementation timeline pending
About Senegal E-Invoicing
Senegal has allowed voluntary e-invoicing under its General Tax Code since 2008, but adoption has been limited without a central infrastructure. The 2025 Finance Bill, championed by the Direction Générale des Impôts et des Domaines (DGID), proposes mandatory e-invoicing for all commercial transactions covering issuance, transmission and receipt. The framework foresees a dedicated public portal or tax-administration-approved platform, with electronic billing machines permitted under certain conditions — likely modelled on neighbour Benin's e-MECeF JSON-based system. The Bill does not specify a format, exact timeline or precise scope, but penalties have been defined: failure to issue, transmit or receive e-invoices may result in a fine equivalent to 25% of the VAT that should have been invoiced electronically, capped at XOF 5 million (~EUR 7,700) per invoice. Technical decrees and implementation guidance are expected during 2026.
Implementation Phases
- ✓
Voluntary regime
2008–2024E-invoicing allowed under General Tax Code but voluntary; limited adoption.
- ◉
2025 Finance Bill
2025Mandate announced; central platform and penalty framework introduced.
- ○
Technical decrees
2026Format, timeline and scope to be defined.
Key Compliance Facts
- Legal basis: General Tax Code (2008) + 2025 Finance Bill
- Operating authority: DGID — Direction Générale des Impôts et des Domaines
- Penalty: 25% of compromised VAT, capped at XOF 5M (~EUR 7,700) per invoice
- Central public platform or tax-administration-approved private platforms
- Benin's e-MECeF JSON-based system cited as policy model
- WAEMU member; aligned with regional fiscal modernisation
Frequently Asked Questions
Is e-invoicing mandatory in Senegal?
Eventually all taxable persons; specific scope and phasing to be defined by decree. Status: Announced.
Which authority regulates e-invoicing in Senegal?
DGID — Direction Générale des Impôts et des Domaines
What e-invoicing standard does Senegal use?
TBD (structured electronic format; format unspecified in Bill)
What is the e-invoicing model in Senegal?
Clearance (CTC) via centralised public platform — under development
When did Senegal e-invoicing take effect?
2025 (Finance Bill ends voluntary regime) · Implementation timeline pending