- Senegal introduced VAT obligations for foreign digital providers
- Decree made provisions of General Tax Code, particularly VAT, effective
- Obligations for foreign taxable persons are new and without precedent in the country
- Legislation covers foreign digital platforms and suppliers
- Provisions of Decree will be effective on April 1, 2024
- Scope of non-resident taxpayers impacted is extensive
- Simplified registration and filing procedures developed by tax authorities
- Obligation mainly covers B2C transactions, but also includes B2B transactions
- Foreign providers should familiarize themselves with VAT responsibilities before starting operations in Senegal
- Penalties for non-compliance include fines and blockage of domain for Senegalese customers
- No threshold for foreign providers, registration required before commencing activities.
Source: 1stopvat.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.
