Return to mapE-invoicing and e-Reporting in Niger
Niger has embarked on a major transformation of its tax system through the mandatory implementation of certified electronic invoicing. This initiative is structured around the Système Électronique Certifié de Facturation (SECeF), developed by the Direction Générale des Impôts (DGI) to strengthen tax control, reduce tax evasion, and modernize tax administration.
Characteristics of electronic invoicing in Niger
This reform is part of broader initiatives promoted by the Finance Laws and targets all VAT-registered companies, which are required to adopt certified systems for issuing valid electronic invoices recognized by the tax administration.
Mandatory Requirement
As of September 1, 2021, the issuance of certified electronic invoices is mandatory for all VAT-registered companies in Niger, in accordance with the Finance Laws of 2020 and 2021. This measure applies to taxpayers under both the standard and simplified real tax regimes, with exceptions granted only by the DGI.
Invoice Format
Invoices must be generated through the Système Électronique Certifié de Facturation (SECeF). The system ensures each invoice includes security and authentication features, such as a SECeF/DGI code and a QR code, thereby guaranteeing its validity and traceability.
Electronic Signature
The SECeF system incorporates authentication mechanisms that meet the security and legal validity requirements established by the DGI. Each invoice issued through the system includes an electronic signature that certifies its authenticity and compliance with fiscal regulations.
Archiving Requirements
Electronic invoices must be stored for a period of 10 years, as stipulated in Article 358 of the Code Général des Impôts (General Tax Code).
Prerequisites
To comply with the regulations, companies must implement a certified Système de Facturation de l’Entreprise (SFE – Business Invoicing System) and a Module de Contrôle de Facturation (MCF – Invoicing Control Module). When both components are integrated into a single device, it is referred to as a Unité de Facturation (UF – Invoicing Unit). The list of authorized system providers is available on the official DGI website.
Tax Control
The MCF monitors and validates transactions in real time, ensuring the integrity of fiscal data. This control mechanism enables the DGI to oversee commercial operations and ensure that taxpayers meet their tax obligations.
Operational Flow
Companies may choose to use the free online platform e-SECeF, launched in 2023, which allows them to issue certified invoices without the need to purchase additional hardware. As of February 2024, more than 13,000 users have issued approximately 145,000 invoices through this platform.
Print Format
Printed invoices must include the Machine Identification Number (NIM), the SECeF/DGI code, and a QR code. These elements enable verification of the invoice’s authenticity and its compliance with DGI regulations.
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