From July 1, 2024, value added tax (VAT) on digital services provided in Senegal by foreign online suppliers and foreign digital platforms will be applied.

The General Directorate of Taxation and Domains (DGID) has informed taxpayers and the public that the value added tax (VAT) on the provision of digital services provided in Senegal by foreign online suppliers and foreign digital platforms, provided for by the provisions of article 355 bis of the French Code Tax law (CGI) takes effect as of July 1, 2024. According to the DGID, foreign taxable persons regularly registered with the Department of Large Enterprises are required to collect and remit, no later than the 20th of the month following each calendar quarter, the tax payable on sales of intangible goods and services made for the benefit of local customers, in particular companies, private entities or individuals, in accordance