- Senegal has implemented VAT on digital services provided by non-resident providers to businesses and consumers.
- Digital services include streaming media, online advertising, SaaS, e-learning, web hosting, and data storage.
- The VAT rate is 18%.
- There is no registration threshold, meaning even a single sale triggers the obligation to register for VAT.
- Non-resident providers can register online and file VAT returns monthly.
- VAT returns must include the total amount of transactions and the amount of VAT collected.
- For B2B transactions, the Senegalese customer is responsible for VAT under the reverse charge mechanism.
- Invoices must include the provider’s VAT registration number, buyer’s information, and the VAT amount.
- Digital platforms and marketplaces are liable for collecting and remitting VAT on behalf of non-resident providers.
- Foreign service providers cannot refund VAT borne on costs.
- Penalties for non-compliance include late payment penalties and fines.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
