Prepare, review, or classify transactions for a Senegal VAT (TVA) return. Standard rate 18%, reduced 10% (tourism). WAEMU member. Precompte TVA mechanism. ALWAYS read before handling Senegal VAT work.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Classification rules
18% standard. 10% reduced (tourism). 0% exports. Exempt: basic foodstuffs, financial, medical, education, residential rental, agricultural inputs, petroleum (specific taxes).
Reverse charge for non-resident services
Non-resident services: self-assess 18%. Net zero if fully taxable.CGI Art. 364
Blocked input VAT
Blocked: vehicles < 9 seats, staff accommodation, entertainment, fuel for blocked vehicles, personal use, invoices without NINEA.CGI Art. 376-379
Prorata rule
Prorata deduction rule applies.CGI Art. 375
Capital goods adjustment periods
Capital goods: 20yr immovable, 5yr movable.
Filing deadlines
Monthly 15th. Quarterly for simplifie.
Late filing penalty
Late filing: 50% surcharge (min FCFA 200K).
Late payment penalty
Late payment: 1%/month.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Country | Senegal |
| Standard rate | 18% |
| Reduced rate | 10% (tourism accommodation/catering) |
| Zero rate | 0% (exports) |
| Filing portal | https://eservices.dgid.sn |
| Authority | DGID (Direction Generale des Impots et des Domaines) |
| Currency | FCFA (XOF) |
| Filing frequency | Monthly (reel normal); Quarterly (simplifie) |
| Deadline | 15th of following month |
| Registration | FCFA 100M goods / 50M services |
| Primary legislation | CGI, Livre II -- TVA |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | April 2026 |
Minimum viable -- bank statement. Acceptable from CBAO, SGBS (Societe Generale Banques au Senegal), Ecobank SN, BOA SN, BIS, BNDE, or any Senegalese bank.
Supplier pattern library
| Pattern | Treatment | Notes |
|---|---|---|
| CBAO | EXCLUDE | Exempt financial |
| SGBS, SOCIETE GENERALE SN | EXCLUDE | Same |
| ECOBANK SN, BOA SN | EXCLUDE | Same |
| DGID | EXCLUDE | Tax payment |
| DOUANE | Check for import TVA | |
| CSS, IPRES | EXCLUDE | Social charges |
| SENELEC | Domestic 18% | Electricity |
| SDE, SEN'EAU | Domestic 18% | Water |
| ORANGE SN, FREE SN, EXPRESSO | Domestic 18% | Telecoms |
| GOOGLE, MICROSOFT, AWS | Autoliquidation 18% | Non-resident |
FCFA 10M net. TVA = FCFA 1.8M (18%).
Government entity pays supplier. Precompte withheld. Supplier claims credit on Line III.3.
Output: I.1-I.8 (18% sales, exempt, exports, total, TVA collectee, autoliquidation, adjustments, total brute).
Input: II.1-II.6 (local, imports, autoliquidation input, capital goods, adjustments, total deductible).
Net: III.1-III.4 (net, credit reporte, precompte, payable/credit).
EC1 -- SaaS. Autoliquidation 18%. Net zero. EC2 -- Groundnut export. Zero-rated. Input recoverable. EC3 -- Motor vehicle blocked. EC4 -- WAEMU import (CI). VAT 18% at Senegalese customs. EC5 -- Precompte. Government withholds. Supplier claims credit. EC6 -- Capital goods adjustment. 20yr immovable.
Test 1 -- FCFA 10M sale. TVA FCFA 1.8M. Test 2 -- Equipment FCFA 5M + TVA 900K. Recoverable. Test 3 -- French consulting FCFA 8M. Output 1.44M, input 1.44M. Net zero. Test 4 -- Fish export FCFA 50M. Zero-rated. Test 5 -- Entertainment. Blocked.
Out of scope: IS 30%, PAYE progressive, IPRES/CSS.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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Other Senegal computations in the OpenAccountants Tax Library.
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