Senegal
SNThe 2025 finance law requires VAT payers to issue, transmit and receive electronic invoices through a public invoicing portal or another platform set up by the tax administration. The implementing order was not found in the sources reviewed. Senegal has no national Peppol Authority.
Guide reviewed .
Invoicing and electronic documents
Public invoicing portal (portail public de facturation)
The tax code provides for e-invoices to be issued, transmitted and received through a public invoicing portal or another dematerialisation platform set up by the administration, with invoice data sent to the administration electronically. Taxpayers may also be authorised to use electronic invoicing machines. No platform name, format or link to Peppol was found in the sources reviewed.
Not yet published in the sources reviewed · Official source: DGID Senegal · Code général des impôts, annotated, updated January 2025
Senegal's obligation is in the tax code, but the order that sets who must start, when and on which platform was not found in the sources reviewed. Until it is published, an implementer cannot know the format or connection method. Check the DGID's tax code and the Ministry of Finance for the order.
The law also allows authorised electronic invoicing machines, and in 2023 the tax administration studied Benin's certified-machine model. Senegal has no Peppol Authority of its own, and the sources reviewed do not connect the planned system to Peppol.
Legal guide
B2B and B2C · VAT payers' invoices
Enacted; application conditions to be set by ministerial orderArticle 447 II of the Code général des impôts, added by Law 2025-02 of 6 January 2025 (2025 finance law), requires VAT payers to issue an electronic invoice for their operations. The usual invoice mentions apply, such as the NINEA identification number, a unique sequential number and the taxes due. The conditions and arrangements are to be fixed by an order of the Minister of Finance.
Official source: DGID Senegal · Code général des impôts, annotated, updated January 2025Penalties
EnactedFailing to issue, transmit or receive invoices electronically incurs a fine of 25% of the VAT invoiced or due, capped at XOF 5 million per invoice (article 667 IV).
Official source: DGID Senegal · Code général des impôts, annotated, updated January 2025VAT
In forcePwC reports a standard VAT rate of 18%, 10% for tourism activities, and monthly VAT returns.
Official source: PwC Worldwide Tax Summaries (secondary) · Senegal, corporate other taxes
Timeline
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Study mission to Benin
A delegation from Senegal's tax administration studied Benin's standardised electronic invoicing reform from 22 to 24 August 2023.
Official source: DGID Senegal · Mission to Benin on standardised electronic invoicing, August 2023 -
E-invoicing written into the tax code
The 2025 finance law added the e-invoicing obligation and its penalty to the tax code. The start of application depends on the ministerial order.
Official source: DGID Senegal · Code général des impôts, annotated, updated January 2025
Peppol in Senegal
- Directory participants
- 3
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 3 participants
- 3 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.