Senegal VAT Guide 2026

Overview — TVA in Senegal

TVA in Senegal is governed by the Code Général des Impôts (CGI) and administered by the Direction Générale des Impôts et Domaines (DGID). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Senegal operates a standard input-output VAT system where registered businesses can deduct input TVA on business purchases against output TVA collected. Businesses exceeding the registration threshold must register for TVA. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and TVA returns are filed monthly.

TVA Rate Structure

Senegal applies three TVA rates depending on the type of supply:

• Standard rate — 18% — applies to most goods and services including manufactured products, retail sales, professional services, telecommunications, and construction
• Intermediate rate — 10% — applies to hotels, restaurants, catering, and tourism-related services
• Zero rate — 0% — applies to exports of goods and services, international transport, and supplies to diplomatic missions

Certain goods and services are exempt from TVA including basic foodstuffs (bread, rice, milk), medical services, educational services, financial services (banking, insurance), residential rent, and public transport. Exempt supplies are not subject to TVA but the supplier cannot reclaim input TVA on related purchases.

Registration Threshold

Businesses whose annual taxable turnover exceeds the registration threshold must register for TVA with DGID. The threshold applies to turnover from taxable supplies. Once registered, the business must charge TVA on all taxable supplies, issue TVA invoices, and file monthly returns. Businesses below the threshold may voluntarily register, which allows them to reclaim input TVA. Non-resident businesses supplying digital services to Senegalese consumers may also have registration obligations under the digital services tax framework.

TVA Filing & Payment

TVA-registered businesses must file returns monthly by the 15th of the following month. The TVA return reports output TVA (TVA collected on sales) and input TVA (TVA paid on purchases). If output TVA exceeds input TVA, the difference is payable to DGID. If input TVA exceeds output TVA, the excess may be carried forward or refunded in certain circumstances. Late filing attracts penalties and interest. DGID conducts regular TVA audits and may perform inspections of business premises. Electronic filing is available through the DGID online portal.

FAQs

Do I need to charge TVA if my turnover is below the threshold?

No, registration is only compulsory when annual turnover exceeds the threshold. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge TVA on their invoices.

Can I recover input TVA paid on business purchases?

Yes, TVA-registered businesses can claim input TVA on purchases used for taxable supplies. Input TVA is netted against output TVA in the monthly return. Capital goods and operating expenses both qualify.

What is the penalty for late TVA filing?

Late filing attracts a penalty of 10% of the tax due plus interest at 1.5% per month on unpaid amounts. Continued non-compliance may result in business closure orders.

Disclaimer

This guide provides general information about Senegalese TVA for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Senegalese tax advisor or the Direction Générale des Impôts et Domaines for advice specific to your situation. InvestmentKit does not provide tax advice.