The annual Finance Act has confirmed the obligations for registration of non-resident providers of digital services to consumer to VAT register. B2B supplies by foreign providers are now the responsibility of the Senegalese taxpayer, who should use the reverse charge mechanism to self-account for the VAT.
This also applies to marketplace and platforms under Article 31 of the Finance Act, which makes the intermediary liable for the VAT collections.
Source: vatcalc.com
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