Niger
NESince 2021 the tax code requires VAT payers to issue electronic invoices through a certified electronic invoicing system (SECeF) homologated by the tax authority. Niger has no national Peppol Authority.
Guide reviewed .
Invoicing and electronic documents
SECeF (système électronique certifié de facturation)
A billing unit, or invoicing software homologated by the Direction générale des impôts (DGI) and linked to an invoice control module, through which each invoice is issued and transmitted. A dematerialised version is allowed. It is a national certification regime, not connected to Peppol in the sources reviewed.
Electronic invoice carrying a SECeF transaction code, the system's security elements and a signature · Official source: Ministry of Finance of Niger · Journal officiel special no. 30, Law 2020-67 on the 2021 finance law, first part
SyGMEF and e-SECeF
The DGI's management system for electronic invoicing machines, with a login for e-SECeF users (by tax identification number) and a public invoice verification page.
Web portal · Official source: DGI Niger · SyGMEF and e-SECeF portal
Niger's regime certifies each invoice when it is issued: the invoice must come from a DGI-homologated billing unit or software linked to a control module, and carry the SECeF code. For a buyer, an invoice from a supplier that has such a system but did not issue it through the system does not support VAT deduction. See the 2021 finance law.
Check with the DGI for later implementing texts and the current rollout. Niger has no Peppol Authority of its own, and the sources reviewed do not connect SECeF to Peppol.
Legal guide
B2B and B2C · VAT payers' invoices
Mandatory since 1 January 2021Every VAT payer that supplies goods or services to another VAT payer or to a consumer must issue an electronic invoice through a DGI-homologated system (article 368 bis of the Code général des impôts). Invoices from businesses that have such a system but are not issued by it give no right to VAT deduction and are not deductible for profits tax (article 368 ter). Software must meet DGI technical specifications and hold an individual DGI certificate.
Official source: Ministry of Finance of Niger · Journal officiel special no. 30, Law 2020-67 on the 2021 finance law, first partPenalties
In forceSelling without an electronic invoice, or understating one, costs ten times the VAT evaded (minimum XOF 500,000), rising to twenty times (minimum XOF 2 million) on repetition, then closure of the premises for a month. Tampering with or intruding into a certified system costs XOF 5 million. Software suppliers that install unhomologated software face XOF 1 million.
Official source: Ministry of Finance of Niger · Journal officiel special no. 30, Law 2020-67 on the 2021 finance law, first part
Timeline
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2021 finance law adopted
Law 2020-67 introduced the electronic invoice and the certified invoicing system into the tax code.
Official source: Ministry of Finance of Niger · Journal officiel special no. 30, Law 2020-67 on the 2021 finance law, first part -
Electronic invoicing obligation applies
The new articles 368 bis, 368 ter, 368 quinquies and 953 of the tax code took effect.
Official source: Ministry of Finance of Niger · Journal officiel special no. 30, Law 2020-67 on the 2021 finance law, first part
Peppol in Niger
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.