Summary
- Senegal’s draft Finance Law for 2027, prepared under the “Senegal 2050” agenda, aims to strengthen the taxation of foreign digital services to broaden the tax base.
- It also plans to further expand electronic invoicing and the digitalisation of tax and customs procedures, and to tighten control of the mobile phone tax base through the IMEI registration platform.
- The bill proposes cutting certain tax exemptions and extending the export free enterprise (EFE) regime to 31 December 2027; the measures remain subject to parliamentary approval.
Extended article
The draft sets out policy orientations rather than detailed rules, so the specific mechanism for foreign digital services, such as a registration or collection obligation for non-resident providers, will depend on the final text and implementing measures.
Non-resident digital service providers with Senegalese customers and businesses operating in Senegal should follow the parliamentary process and prepare for changes to invoicing, registration and reporting systems as the e-invoicing programme expands.
Source
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