Communicated :The General Directorate of Taxes and Domains (DGID) informs taxpayers and the public that the value added tax (VAT) on the provision of digital services carried out in Senegal by foreign online providers and foreign digital platforms, provided for by the provisions of article 355 bis of the General Tax Code (CGI) take effect from July 1, 2024.
In application of the provisions of article 355 bis mentioned above, foreign taxable persons regularly registered with the Directorate of Large Enterprises have the obligation to collect and remit, no later than the 20th of the month following each calendar quarter, the tax payable on sales of intangible goods and services carried out for the benefit of local customers, namely: companies, private entities or individuals. In the event of lack of proof of regular registration of the foreign digital company, the local taxable person is obliged to withhold and pay the VAT payable in accordance with article 355 of the CGI.
Foreign online suppliers and operators of foreign digital platforms can register in Senegal and receive their login and password remotely and electronically via the link : https://eservices.dgid.sn/fimfipnet.
VAT declaration formalities are carried out via the “Etax” online declaration platform from the following address : https//csfe4.dgid.sn.
The list of foreign online providers and operators of subject foreign digital platforms regularly registered in Senegal will be the subject of an updated publication on the DGID website : https://www.dgid.sn
Digital companies domiciled abroad, local companies and entities subject to VAT and individuals are invited to use the information contained in the implementing decree which will be published on the DGID website : https://www.dgid.sn
Interested digital service providers and operators can contact the designated persons for any additional information by sending their mail to the following email address : etax@dgid.sn or by calling on the telephone, in the following languages :
1 – English : Mr. Baidy FAYE (78 664 83 83)
2 – French : Mrs salimata KOUYATE (78 664 82 82)
3 – French : Mr. Abdoulaye SECK (78 664 81 81)
List of Digital VAT payers available Here
Order implementing the provisions of article 355 bis of the General Tax Code relating to VAT on digital services provided by foreign taxable persons available Here