Senegal TVA Return — Déclaration Mensuelle de TVA (DGID)

Confirm the taxpayer is registered for TVA with DGID, establish the filing regime (régime réel normal — monthly, or régime simplifié — quarterly), and gather the NINEA number and the period to be declared. Verify the eservices.dgid.sn portal access is working and the correct tax period is open.

Classify all sales and receipts for the period by rate: 18% standard (Line I.1), 10% reduced for tourism/catering (Line I.2), exempt supplies (Line I.3), zero-rated exports (Line I.4), and TVA collected from autoliquidation on non-resident services under CGI Art. 364 (Line I.6). Sum to total TVA collectée (Line I.5 + I.6 + I.7 = Line I.8).

Identify all supplier invoices carrying TVA, confirm each invoice bears a valid NINEA (required for deductibility), and apply the blocked-input rules from CGI Art. 376–379: exclude TVA on passenger vehicles under 9 seats, entertainment, staff accommodation, and personal use expenses. For mixed-use businesses compute the prorata under CGI Art. 375. Enter deductible local TVA (Line II.1), import TVA paid to Douane (Line II.2), autoliquidation input (Line II.3), and capital goods TVA (Line II.4).

Compute the net TVA position: net TVA due (Line III.1 = I.8 minus II.6), add any credit carried forward from the prior period (Line III.2 crédit reporté), and deduct any precompte TVA withheld by a government entity or large certified taxpayer (Line III.3). Determine whether the result is a TVA payable (Line III.4a) or a credit to carry forward (Line III.4b). Refunds are generally not granted; credits roll forward.

Submit the completed TVA declaration electronically via eservices.dgid.sn before the 15th of the month following the tax period. If TVA is payable, initiate the bank transfer or mobile payment through the portal to avoid the 1%/month late-payment interest and the 50% surcharge (minimum FCFA 200,000) for late filing.