E-Invoicing Country

Senegal

Voluntary

Voluntary, no mandate yet

Flag of Senegal

Mandate Overview

The mandate

Senegal's General Directorate of Taxes and Domains (Direction Générale des Impôts et des Domaines, DGID) is in the planning phase for a national e-invoicing regime, with announcements through 2024 signaling intent to align with the WAEMU regional digital tax direction and the broader African CTC wave. As of early 2026, no binding mandatory framework is in force; voluntary digital invoicing is permitted, and the DGID continues to operate VAT through traditional return-filing channels. Specific formats, clearance vs. reporting model, taxpayer thresholds, and onboarding waves remain to be confirmed pending formal Finance Law adoption.

Timeline

Key milestones

2023
Jan 2023
  • Government publicly signals intent to introduce mandatory e-invoicing

2024
Jan 2024
  • DGID framework consultation underway, alignment with WAEMU regional direction

2026
Jan 2026
  • Anticipated launch window for phased rollout (pending DGID specifications)

Flowie Coverage

How Flowie supports Senegal

Flowie tracks Senegal regulatory developments. Native generation and transmission for Senegalese domestic flows is on the roadmap as the DGID mandate emerges and technical specifications are published.

FAQ

Common questions

Is e-invoicing mandatory in Senegal today?

No. As of early 2026 there is no binding mandate. The DGID has signaled intent through 2023-2024 communications, and a phased rollout is anticipated, but the formal legal and technical framework has not yet been published. Voluntary digital invoicing is permitted in the meantime.

How does Senegal fit into the WAEMU regional context?

Senegal is a member of the West African Economic and Monetary Union (WAEMU/UEMOA) and the broader ECOWAS framework. Regional harmonization on digital tax administration has been a recurring theme but has not yet produced binding common standards. National regimes — Senegal, Côte d'Ivoire, and others — proceed on their own timelines while monitoring regional convergence.

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