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Senegal - VAT registration guide

Contributed by Papa Bathie Gueye, PKF Rubiks

GST registration threshold – local establishment	Not applicable The Senegalese tax system does not have a separate registration for GST or other types of taxes. Registration of the entity with the tax authorities automatically creates the entity's GST profile in the tax administration's system in Senegal. All resident businesses are required to register with the tax administration within 20 days of setting up the business or commencing operations. Sole proprietorships (individuals) with annual turnover of XOF 50 million or less can opt for a special regime known as Unique Global Contribution ('Contribution Globale Unique', or CGU) and are exempt from filing GST returns.

GST registration threshold – no local establishment	Companies that do not have a permanent establishment in Senegal, but whose activities are subject to GST in Senegal, are subject to the same requirements to collect and remit GST as local companies. They must, however, appoint a tax representative accredited by the local tax office – see below.

Voluntary GST registration	Entities operating in the agricultural