GST on expenditure (known as 'input tax') is recoverable in Senegal and can be offset against the GST on sales. The excess GST that the entity is not able to offset can be refunded to the taxpayer. Input tax is deductible for a period of up to two years. The right to deduct GST can only be exercised if the following conditions are met:
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•ÌýÌýÌýÌý The deductible GST must appear on the purchase invoices issued. In addition, the invoices must be correctly worded and include all the mandatory information (see Appendix 44A).
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•ÌýÌýÌýÌý The deductible GST must
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