TVA sur les services numériques
Article 355 bis of CGI
Official site consultedRegulation
Last verified: 1 October 2026
Order n°034269 MFB/DGID applying article 355 bis of the CGI to VAT on digital services supplied by foreign providers with no establishment in Senegal. It lists 26 examples of services and targets foreign platforms and intermediaries.
Sources
- TVA sur les services numériques (new tab), verified on 1 October 2026Official site consulted