The main reporting obligation for all Senegalese GST registered entities is the periodic GST return.
GST returns are filed and the GST paid at different times depending on whether the goods or services are procured in Senegal or abroad.
For supplies of goods and services, GST is due by the 15th of the month following the month in which the time of supply is triggered (see above).
Foreign digital service providers that are registered to file returns via the e-tax portal must file quarterly returns for the tax due on remuneration for digital services, and/or commissions paid to intermediaries, within 20 days after the end of the quarter.
In the case of imports, GST is payable the moment the goods cross
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Web page updated on 17 Mar 2025 14:33