Expense rules in Senegal.
All DGID rules: 18% VAT, mission allowances and VAT recovery rules in Senegal.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 18% | Limited | DGID representation |
| Travel meals | 18% | 100% reclaimable | Per diem cap |
| Accommodation | 18% | 100% reclaimable | Standardized invoice |
| Fuel | 18% | 100% reclaimable | Business records |
| Flight | 18% | 100% reclaimable | Public transport |
| Taxi | 18% | 100% reclaimable | Receipt required |
| Client gifts | 18% | Not deductible | DGID limit |
| Parking | 18% | 100% reclaimable | Invoice |
UEMOA
CFA Franc UEMOA zone.
Per diem
MNC standard.
Retention
DGID records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | XOF 350/km | By company | Standard practice |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Dakar | XOF 30,000 | XOF 100,000 | XOF 130,000 |
| Saint-Louis / Thiès | XOF 25,000 | XOF 80,000 | XOF 105,000 |
| Senior executive | XOF 75,000 | XOF 250,000 | XOF 325,000 |
| Foreign — Abidjan | XOF 60,000 | XOF 200,000 | XOF 260,000 |
| Foreign — Paris | XOF 80,000 | XOF 280,000 | XOF 360,000 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
XOF stable
XOF pegged to EUR.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Senegal → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | Bilateral agreement | 30 Sept. N+1 | France-SN agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| SN VAT for foreign | None | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
UEMOA
18% VAT harmonized in UEMOA.
Outbound
France-SN bilateral agreement.
Industrialize your Senegal expenses with Illizeo.
18% UEMOA VAT, standardized invoice, MNC per diem, multi-currency XOF↔EUR↔USD↔CHF: all the DGID rules above are natively integrated into Illizeo.
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