- VAT on cross-border provision of digital services in Senegal
- Covered nonresidents must comply with the rules starting April 1, 2024
- VAT (currently at 18%) applies to the provision of “digital services”
- Commissions received by nonresident intermediaries involved in service sales also qualify as digital services
- Non-exhaustive list of transactions qualifying as digital services provided
- Rules do not apply to tangible property imported into Senegal
- Applies to both B2B and B2C sales in Senegal
- VAT-registered customers in Senegal must self-assess VAT if the nonresident provider is not registered for VAT
- Customer location can be determined by billing address, IP address, bank details, or mobile country code
- VAT obligation may shift from digital services provider to nonresident digital intermediaries
- No VAT registration threshold for nonresident digital providers
Source: kpmg.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.
