Senegal VAT guidelines
Senegal VAT (TVA) for businesses — the 18% standard rate and 10% rate for approved tourist accommodation, who is liable (no general threshold; the XOF 50 million CGU ceiling for individuals), NINEA, invoice particulars under CGI article 447, the legislated e-invoicing mandate, digital services supplied by foreign providers, SENTAX e-filing, monthly returns due on the 15th, exemptions and penalties.