Draft 2025 Finance Bill includes e-invoicing to tackle fraud
The Directorate General of Taxes and Domains (DGID) of West African country of Senegal is gearing-up for the introduction of mandatory electronic invoicing for all commercial transactions. The measure is included within the 2025 Finance Bill.
Currently, since 2008, General Tax Code permits the issuance of electronic invoices. However, it is up to individual businesses and their counter-parties to adopt this measure. The new regime will requite transactions to be processed via a dedicated public portal or a platform approved by the tax administration. Companies will also be able to use electronic billing machines under certain conditions. This covers the issuance, transmission and receipt of e-invoices.
DGID, has been focusing on digitisation to enhance tax compliance and reduce fraud. This includes the use of digital platforms for filing and paying taxes. It has been improving its customs and VAT collection mechanisms using digital tools, which could serve as a foundation for future e-invoicing systems.
Like many other countries in Africa, Senegal is likely considering e-invoicing as part of its broader tax digitization agenda. Neighboring countries like Morocco and Egypt have already implemented such systems, which could influence Senegal’s adoption.
Our international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting lists all the countries imposing transaction-based reporting.
