Foreign companies providing digital services in Senegal must register for VAT starting July 1, 2024—a deadline extended from the original April 2024 date. For business-to-business (B2B) transactions, the responsibility shifts to the Senegalese business customer, who must self-report and pay the VAT through the reverse charge mechanism.

The bottom line: International digital service providers need to prepare for VAT registration if serving Senegalese consumers, while Senegalese businesses should ensure their accounting systems are ready to handle VAT on foreign digital purchases.