Senegal Moves Towards Mandatory e-Invoicing

Senegal joins the ranks of many countries that have decided to make electronic invoicing mandatory. This initiative aims to tackle tax fraud and evasion while enabling real-time, automated tracking of Value-Added Tax (VAT) payments.

Since 2008, Senegal’s General Tax Code has permitted the use of e-invoicing. However, adoption has been optional, and no centralized system has been established, resulting in limited use among businesses. In recent years, Senegal has looked to Benin's e-invoicing system, which requires taxpayers to submit structured JSON files to a centralized platform (e-MECeF), as a potential model.

With the introduction of the 2025 Finance Bill, the voluntary approach will end. The new legislation mandates the use of electronic invoices, pushing for widespread adoption across various industries in Senegal.

The bill proposes that invoices must be submitted in a structured electronic format, although it does not specify the exact format to be used. Businesses will need to transmit their e-invoices through either a public invoicing portal or another digital platform designated by the authorities.

The mandatory e-invoicing requirements will apply to all taxable entities in Senegal. Businesses failing to issue, transmit, or receive electronic invoices may face fines of 25% of the VAT that should have been invoiced electronically, up to a maximum of XOF 5 million (approximately EUR 7,700) per invoice.

An official timeline for enforcing the mandate has not yet been released. However, the announcement signals a significant step forward in Senegal’s efforts to digitize invoicing and tax processes.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.