- Non-resident providers of digital services to consumers must register for VAT in Senegal from April 2024
- B2B supplies by foreign providers are the responsibility of Senegalese taxpayers, who must use the reverse charge mechanism for VAT
- Marketplace and platforms are also liable for VAT collections
- The VAT rate in Senegal is currently 18%
- Digital services include intangible goods or services carried out on a computer or electronic network
- Non-resident providers must determine if the consumption of the service is in Senegal using various pieces of evidence
- Services within the scope of VAT include streaming and downloaded media, online journals and news, advertising, e-learning, software, gaming, data provision and storage
- Non-resident providers must appoint a fiscal representative to register for VAT and are fully liable for VAT obligations
- Preparing VAT returns in Senegal or globally is complicated, time-consuming, and carries tax liability risks.
Source: vatcalc.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.
