Senegal — DGID e-invoicing: 2025-2026 project

Senegal wrote e-invoicing into its 2025 Finance Act (article 49). The Direction Générale des Impôts et des Domaines (DGID) leads the project together with the Ministry of Finance and Budget; a sectoral pilot is scheduled for 2025 with phased generalisation through 2026-2027 by turnover threshold. The reference format will be UBL 2.1 with DGID extensions, transmitted through the national platform under specification.

Regulatory timeline

• 1985 — DGID. The Direction Générale des Impôts et des Domaines merges Senegalese tax services. The General Tax Code is regularly amended by the annual Finance Acts.
• 2010 — etax.dgid.sn portal. First offer of VAT e-filing and e-payment for large and medium enterprises.
• 2020-2023 — Study phase. The DGID conducts feasibility studies supported by the OECD and international partners on the generalisation of e-invoicing.
• 14 November 2024 — Act 2024-08 (2025 Finance Act). Article 49 explicitly introduces e-invoicing as a component of tax modernisation; refers to a Ministerial Order for the detailed timetable.
• 2025 — Sectoral pilot. Pilot launch with large enterprises with DGID support; indicative choice of a UBL 2.1 profile aligned with EN 16931 plus DGID extensions for the National Identification Number for Companies and Associations (NINEA) and the local tax code.
• 2026-2027 — Wave rollout. Indicative timetable to be confirmed by Ministerial Order: large enterprises 2026, mid-sized H2 2026, SME 2027.

Technical schema

The expected format at writing is UBL 2.1 aligned with EN 16931 with a DGID CIUS under specification. Expected local specificities:

• NINEA: National Identification Number for Companies and Associations — 7 digits + 4 digits (CI = identifier code). Mandatory for seller and buyer in B2B.
• VAT rate: 18% standard (VAT + COSEC for certain sectors). General Tax Code reference required for sectoral exemptions (export, NGOs, PIB projects).
• Currency: XOF (West African CFA franc UEMOA, fixed EUR 655.957 parity). ISO 4217 code: XOF.
• CGI mandatory mentions: NINEA number, full company name, address, payment terms, tax regime indication (réel normal, réel simplifié, contribution globale unique).

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:sn.dgid:efacture:2026</cbc:CustomizationID>
  <cbc:ID>SN-2026-0142</cbc:ID>
  <cbc:IssueDate>2026-05-19</cbc:IssueDate>
  <cbc:DocumentCurrencyCode>XOF</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="SN:NINEA">0012345 2A1</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Sénégal SARL</cbc:RegistrationName>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>SN0012345</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
</Invoice>

Submission flow

The expected model is a real-time clearance on the Latin American template, hosted by the DGID platform: the seller submits to the DGID via REST API, the DGID validates schema + NINEA and returns a Unique Invoice Identifier (IUF) which must appear on the visual representation.

┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Seller SN    │───>│ DGID Platform      │───>│ Buyer SN     │
│ (ERP, UBL)   │    │ etax.dgid.sn       │    │ (PDF + QR)   │
└──────────────┘    └─────────┬──────────┘    └──────────────┘
                              │
                              ▼
                  ┌──────────────────────┐
                  │ NINEA validation +   │  ← IUF + timestamp
                  │ assigns IUF          │
                  └──────────────────────┘

For UEMOA cross-border flows (Ivory Coast, Mali, Burkina Faso, etc.), regional interoperability is being discussed at the UEMOA Commission; no mandatory common framework as of writing.

Validation

• DGID e-invoicing portal: to be published — see dgid.sn for official announcements.
• etax.dgid.sn portal: etax.dgid.sn — current VAT e-filing and e-payment portal, expected technical base for the e-invoice platform.
• 2025 Finance Act: official text available on the Official Journal of the Republic of Senegal, jo.gouv.sn.
• Treasury Directorate and SIGFIP platform for B2G flows (public procurement).

Common pitfalls

1. NINEA 11 characters with space. The official format is NNNNNNN CI (7 digits, space, 4 identifier-code characters). ERPs that drop the space or invert order (CI then number) produce systematic DGID rejections.
2. Taxpayer regime. Senegal distinguishes Régime réel normal, Régime réel simplifié and Contribution Globale Unique (CGU). Invoicing obligations differ — absence of the regime code on the invoice may be rejection grounds depending on the upcoming order version.
3. XOF vs EUR. XOF has a fixed peg with EUR (1 EUR = 655.957 XOF), but rounding is to the XOF unit (no cents). Automatic EUR→XOF conversions producing decimals = rejection.
4. CGI mandatory mentions. The Senegalese General Tax Code mandates specific mentions (article 392 onwards): invoice number, NINEA, full company name, etc. The EN 16931 core is not sufficient alone.
5. 2025 pilot → 2026 generalisation. Companies waiting for the universal obligation to start their integration risk a DGID bottleneck in late 2026. Starting voluntarily during the pilot phase secures vendor accreditation.

Cross-links

• Ivory Coast — UEMOA neighbour, FNE/SIGICI, comparable timetable.
• Morocco — another Maghreb mandate in deployment.
• Tunisia — TEIF + TTN, North Africa deployment.
• Article — MEA e-invoicing 2026.
• Official sources: dgid.sn, jo.gouv.sn — Journal Officiel, finances.gouv.sn — Ministry of Finance and Budget.