Compendium · Africa · Senegal
Senegal: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Senegal taxes non-resident digital services and platform commissions under CGI art. 355 bis
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Senegal’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- n/a 0
There is no turnover threshold: foreign suppliers and platforms register from the first Senegalese supply - Window
- No threshold (from the first sale)
- Standard rate
- 18.0%
Digital services VAT is charged at the standard 18% rate - Who must register
- —
- Evidence of location
- A customer is treated as established in Senegal if any one of billing address, Senegalese payment details, Senegalese phone/SIM, or Senegalese IP is present
- Invoicing
- Indicative only (unverified). The digital-VAT order does not prescribe a B2C invoice format for non-residents; confirm against general CGI invoicing rules
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Arrêté art.355 bis implementing order (FR text in EN PDF host)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Foreign suppliers use a simplified remote electronic registration and Etax filing without appointing a local tax representative
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.dgid.sn/storage/uploads/2024/07/Order-GTC-355-Digital-VAT-DEFINITIVE-VERSION.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | A customer is treated as established in Senegal if any one of billing address, Senegalese payment details, Senegalese phone/SIM, or Senegalese IP is present (primary) |
| Digital regime | Senegal taxes non-resident digital services and platform commissions under CGI art. 355 bis (primary) |
| Rate | Digital services VAT is charged at the standard 18% rate (primary) |
| Foreign registration threshold | There is no turnover threshold: foreign suppliers and platforms register from the first Senegalese supply (primary) |
| Simplified regime | Foreign suppliers use a simplified remote electronic registration and Etax filing without appointing a local tax representative (primary) |
| Collect and remit | Foreign platforms must collect and remit VAT on digital sales and on their commissions; unregistered platforms push reverse duty onto local VAT taxpayers (primary) |
| B2C invoice | The digital-VAT order does not prescribe a B2C invoice format for non-residents; confirm against general CGI invoicing rules (indicative, unverified) |
| Local payment methods | Payment from a Senegalese bank account or card (BIN) is itself enough to treat the customer as in Senegal (primary) |
| IP, VPN, or datacenter | A Senegalese IP address of the device used to buy or download is an express place-of-supply indicator; there is no VPN carve-out in the order (primary) |
| Private seller selling to a business | No published hobby-versus-business test specific to digital sellers was found; OECD-style economic-activity default applies until CGI text is quoted (indicative, unverified) |
| Bookkeeping retention | Non-resident digital suppliers need not keep commercial books in French under Senegalese standards, unless the tax authority specifically requests customer lists (primary) |
| AML triggers | No AML obliged-entity trigger for ordinary digital merchants was found in this pass (indicative, unverified) |
Official sources
Arrêté art.355 bis implementing order (FR text in EN PDF host)
DGID communiqué TVA numérique
SenegalLII arrêté 034269
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice