Senegal has allowed for e-invoicing since 2008 as part of its General Tax Code. In the last few years, the efforts have intensified as the Senegalese authorities have been looking toward the e-invoicing mandate of its neighbor Benin, which obliges taxpayers to send structured files in the JSON format to its centralized platform (e-MECeF). However, until now, the adoption in Senegal has been entirely voluntary and no central infrastructure has been implemented, leading to only a limited number of businesses issuing and receiving electronic invoices.
With the announcement of the Finance Bill of 2025, the voluntary adoption comes to an end. The new legislation will make electronic invoicing mandatory, accelerating the practice across country and business sectors.
The bill suggests there will be an obligation to send invoices in a structured electronic format, but does not specify the particular format to be used. Furthermore, the e-invoices should be sent through a centralized platform, either the public invoicing portal or another dematerialization platform set up by the authorities.
Scope
All taxable persons in Senegal will be subject to the obligation to send and receive electronic invoices.
Introduction of sanctions
To ensure businesses comply with the obligation, the Directorate General of Taxes and Domains (DGID) has defined sanctions for non-compliance. Failure to issue, transmit, or receive e-invoices may result in a fine equivalent to 25% of the VAT which should have been invoiced electronically, capped at XOF 5 million (ca. EUR 7700) per invoice.
Timeline
A timeline for the obligation is yet to be made official. The announcement, however, sets an important direction for Senegal in the digitalization of invoicing and tax collection.
Make sure to follow Pagero’s latest updates to stay compliant as Senegal takes further steps to implement its electronic invoicing obligation.
