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Senegal VAT foreign digital services April 2024

April 2024: B2C 18% liabilities; reverse charge for B2B transactions

Following the 2023 Finance Act, the Ministry of Finance has confirmed the obligations for registration of non-resident providers of digital services to consumer to VAT register from 1 April 2024. B2B supplies by foreign providers are now the responsibility of the Senegalese taxpayer, who should use the reverse charge mechanism to self-account for the VAT.

This also applies to marketplace and platforms under Article 31 of the Finance Act, which makes the intermediary liable for the VAT collections.

The VAT rate in Senegal is currently 18%.

Digital services are defined as the supply of intangible goods or services carried out in an automated manner on a computer and/or electronic network. Intermediaries are those involved in online sales digital platforms, marketplaces or online marketplaces that bring together suppliers and marketplaces which bring together suppliers and their customers to enable them to conclude transactions using information technology.

Determining the place of supply

Non-resident providers will have to determine if the consumption of the digital service is in Senegal. They may rely on the following pieces of evidence:

  • Address of consumer
  • IP address
  • Bank account address
  • Phone or mobile country code

Digital services liable to VAT

Fees from services within the scope of VAT include:

  • Streaming and downloaded media
  • Online journals and news
  • Advertising
  • E-learning
  • Software, hosting and cloud hosting
  • Gaming and similar subscription services
  • Data provision and storage

A non-resident providing such taxable services must appoint a fiscal representative to register for VAT, and they are fully liable for the provider’s VAT obligations. There is no VAT registration threshold.

Preparing Senegalese or any global VAT or GST returns is complicated, time consuming and high with tax liability risks.  VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated tools.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Cape Verde 15% Jan 2022 Nil
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Mauritius 15% 2020
Morocco 20% 2024
Mozambique 16% 2017 Nil
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% Jan 2021 SLE 100,000 No non-resident rules
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zimbabwe 14.5% Jan 2020 Nil
Zambia 16% Jan 2024 Fiscal Representative req'd


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