How to Issue a Tax-Compliant Invoice in Senegal: DGID Requirements

Issuing a tax-compliant invoice in Senegal isn't just good practice — it's a legal requirement. The Direction Generale des Impots et des Domaines (DGID) sets strict rules about what every invoice must contain, how TVA should be calculated, and how long records must be retained.

Whether you're a freelancer, small business owner, or running a growing company, this guide covers everything you need to create invoices that satisfy DGID requirements and keep your business audit-ready.

Why Invoice Compliance Matters in Senegal

A compliant invoice does more than request payment — it creates a legal record that protects both you and your client. DGID uses invoices to verify tax declarations, track TVA collections, and identify non-compliant businesses.

A compliant invoice does more than request payment — it creates a legal record that protects both you and your client. DGID uses invoices to verify tax declarations, track TVA collections, and identify non-compliant businesses.

Non-compliant invoices can lead to:

• Rejected tax deductions for your clients (they can't claim input TVA)
• Penalties and interest from DGID
• Failed audits and additional scrutiny
• Damaged business reputation and client trust

Mandatory Invoice Elements

Every tax-compliant invoice in Senegal must include the following elements:

Every tax-compliant invoice in Senegal must include the following elements:

1. Your business name and address — as registered with DGID
2. Numero d'Identification National des Entreprises et Associations (NINEA) — your unique identifier issued by DGID
3. Client's name and address — and their NINEA for B2B transactions
4. Unique invoice number — sequential, without gaps or duplicates
5. Invoice date — the date of issue
6. Description of goods or services — clear and specific
7. Quantity and unit price — for each line item
8. Subtotal — amount before TVA
9. TVA amount — calculated at 18% (standard), 10% (tourism)
10. Total amount payable — including TVA

TVA Registration Requirements

In Senegal, you must register for TVA if your taxable turnover exceeds XOF 50 million annual turnover (services) or XOF 100 million (goods).

In Senegal, you must register for TVA if your taxable turnover exceeds XOF 50 million annual turnover (services) or XOF 100 million (goods). Once registered, you are required to:

• Charge TVA at the correct rate (18% (standard), 10% (tourism)) on all taxable supplies
• Issue TVA-compliant invoices for every transaction
• File TVA returns monthly, by the 15th of the following month
• Remit collected TVA to DGID
• Maintain records for at least 10 years

Record Keeping and Retention

DGID requires businesses to retain all invoices, receipts, contracts, and financial records for a minimum of 10 years. Digital records are accepted — using invoicing software ensures your records are organised, searchable, and audit-ready.

DGID requires businesses to retain all invoices, receipts, contracts, and financial records for a minimum of 10 years. Digital records are accepted — using invoicing software ensures your records are organised, searchable, and audit-ready.

E-Invoicing Status

Senegal is rolling out mandatory e-invoicing in phases coordinated by DGID. Large taxpayers were first; SMEs are being onboarded progressively.

Senegal is rolling out mandatory e-invoicing in phases coordinated by DGID. Large taxpayers were first; SMEs are being onboarded progressively. Invoices must be transmitted to DGID systems and carry a fiscal stamp/QR code for B2B and B2G transactions, aligned with WAEMU regional digital tax initiatives.

Penalties for Non-Compliance

Late filing: 25% surcharge on tax due. Late payment: 5% surcharge plus 0.

Late filing: 25% surcharge on tax due. Late payment: 5% surcharge plus 0.5% per month interest. Failure to register: XOF 200,000 to XOF 2 million plus reassessment.

Payment Methods for Senegalese Businesses

To get paid faster, offer your clients multiple payment options. Popular methods in Senegal include Bank transfer, Wave, Orange Money, Free Money, and debit cards.

To get paid faster, offer your clients multiple payment options. Popular methods in Senegal include Bank transfer, Wave, Orange Money, Free Money, and debit cards. Including payment links directly on your invoices reduces friction and speeds up collection.

How Invoicemonk Helps

Invoicemonk is built for Senegalese businesses. Our platform automatically includes all DGID-required invoice elements, calculates TVA at the correct rate, generates sequential invoice numbers, and stores records securely for the required 10 years.

Invoicemonk is built for Senegalese businesses. Our platform automatically includes all DGID-required invoice elements, calculates TVA at the correct rate, generates sequential invoice numbers, and stores records securely for the required 10 years.

Create your first compliant invoice free →