Senegal VAT registration threshold
Senegal VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
Senegal has no VAT registration threshold as such; the FCFA 50,000,000 figure recorded here is the ceiling of the Contribution globale unique (CGU), the synthetic regime whose members (natural persons only) stand outside VAT, making it the de-facto boundary below which a small sole trader does not charge VAT.
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What this value means
PERIOD BASIS: CGU eligibility is tested on annual chiffre d'affaires, 'tous droits et taxes compris' (tax-inclusive), aggregating all establishments of the enterprise and including exempt operations (art. 135 al. 2). Single 50m FCFA ceiling for BOTH goods and services in the current CGI — the 50m/25m goods/services split belongs to the pre-2013 CGU (created by Loi 2004-12); art. 135 carries no amendment annotation in the DGID January-2023 consolidation, so the unified 50m dates from the 2013 entry into force of Loi 2012-31. The CGU tariff is set each year on an administration-evaluated turnover for that year (art. 139, with a 20-day contradictory procedure). Exit is immediate on crossing the ceiling, but re-entry is sticky: a business whose turnover falls back below the limit returns to CGU (or réel simplifié) only after staying below it for three consecutive financial years (arts. 126.1.c and 130.2). Réel simplifié covers 50-100m FCFA (art. 130), réel normal is compulsory above 100m (art. 126); both réel regimes are full VAT regimes. NON-ESTABLISHED SUPPLIERS: nil threshold — art. 354 makes any person independently carrying on an economic activity an assujetti 'quel qu'en soit le lieu'. Art. 355 CGI: 'Un assujetti qui n'est pas établi au Sénégal doit désigner un représentant fiscal accrédité auprès du service des impôts territorialement compétent' (a taxable person not established in Senegal must appoint an accredited fiscal representative, itself VAT-registered in Senegal and jointly liable); 'A défaut de désignation d'un représentant fiscal, la TVA et les pénalités y afférentes sont dues par le destinataire ou le bénéficiaire de l'opération imposable' — if no representative is appointed, the VAT (and penalties) is owed by the Senegalese recipient/beneficiary (précompte/reverse-charge fallback). IMPORTED DIGITAL SERVICES: live non-resident digital VAT regime, effective 1 July 2024. Legal base: art. 355 bis CGI, inserted by Loi n° 2022-22 du 19 décembre 2022 (LF 2023) — foreign platforms/intermediaries collect and remit VAT on digital services located in Senegal under art. 357, and foreign suppliers using their own technology are equally bound; VAT applies to the price and to intermediaries' commissions. Implementing instruments: Arrêté n° 034269/MFB/DGID du 08/11/2023 (compliance originally due 1 April 2024), repealed and replaced by Arrêté n° 006775/MFB/DGID du 21/05/2024, itself repealed and replaced by Arrêté n° 10698/MFB/DGID du 27/06/2024 portant application de l'article 355 bis (hosted at dgid.sn); DGID communiqué of 24 June 2024 fixed effect from 1 July 2024. NO registration threshold for non-residents (first sale triggers the obligation). Simplified fully-remote registration without établissement via https://eservices.dgid.sn/fimfipnet (Direction des grandes Entreprises), declaration/payment via Etax, remittance due by the 20th of the month following each calendar quarter. Statutory scope is B2C ('Les dispositions du présent article ne s'appliquent que lorsque le client est un particulier non assujetti à la TVA au Sénégal', art. 355 bis para 12), but the DGID communiqué instructs registered foreign suppliers to collect on sales to 'entreprises, entités particulières ou particuliers', with the local assujetti obliged to withhold under art. 355 where the foreign supplier is not duly registered — in practice B2B is secured by précompte, B2C by the registration regime. Registered non-residents generally get NO input-VAT deduction on this simplified regime (PwC, reviewed 07/08/2026). Verified on official DGID sources: https://www.dgid.sn/2024/06/24/application-de-la-tva-numerique-a-partir-du-1er-juillet-2024/ and https://www.dgid.sn/wp-content/uploads/2024/07/COMMUNIQUE-TVA-NUM-2.pdf. Traps: (1) WAEMU frame: Directive n° 02/98/CM/UEMOA (VAT harmonisation), as amended by Directive n° 02/2009/CM/UEMOA, lets member states exempt small enterprises within bands of 30-100m FCFA (goods) and 15-50m FCFA (services); Senegal implements smallness at 50m/50m — the services ceiling sits at the very top of the WAEMU band — via the CGU rather than a VAT-law franchise. (2) Régime character: this is NOT a VAT registration threshold. Arts. 352/354 make every independent economic operator an assujetti from the first franc; the 50m figure is the CGU ceiling (art. 135), and the CGU is a synthetic tax replacing six levies including VAT (art. 134), so CGU members do not charge VAT. Reach of the boundary is narrow: CGU is open to personnes physiques only — ALL companies are in a réel regime (hence VAT) from FCFA 0 — and art. 136 excludes BNC earners (professions libérales), persons under art. 51, and sellers/subdividers/lessors/managers of immovable property, so many small businesses are VAT-liable regardless of turnover. Voluntary escape exists: art. 138 option into réel/réel simplifié, notified by 31 January, total and irrevocable. Withholdings/précomptes borne by CGU taxpayers stay definitively acquired to the Treasury (art. 137). (3) Contrast: the 2024 non-resident digital regime has a NIL threshold, so a foreign app seller faces Senegalese VAT from the first sale while a domestic sole-trader below 50m is outside VAT via CGU. (4) LF recency: the January-2023 DGID consolidation is the last full text verified; subsequent budget laws — LF 2024, LFR 2024, LFI/LFR 2025, Loi n° 2025-17 du 27/09/2025 (CGI amendments: gambling taxes, 0.5% money-transfer levy, excise increases, universal 1% stamp duty on receipts) and LFI 2026 — did not alter the CGU ceiling or the réel simplifié 50-100m/réel normal >100m boundaries per Deloitte's 2025-2026 Senegal reform review and 2026 practitioner guides (Kolonell 2026: CGU still <50m); FY2025 LF added mandatory e-invoicing for VAT taxpayers (PwC). Some older secondary pages still recite the pre-2013 50m/25m split — disregard.
Get it programmatically
curl https://afriref.dev/v1/sn/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/sn/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/sn/vat-registration-thresholdOther Senegal series: policy interest rate · VAT standard rate (TVA) · Minimum wage (SMIG / SMAG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: South Africa · Tanzania · Togo · Tunisia · Uganda · all 34