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Niger e-Invoicing
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Niger requires certified invoices issued through a SECeF (Système Electronique Certifié de Facturation) approved by the Direction Générale des Impôts. The duty, set by the 2020 and 2021 finance laws, has applied since 1 September 2021, and public buyers have accepted only certified invoices since 1 October 2021. A control module secures each invoice and sends its data to the DGI.
Previous
1 September 2021
Certified invoice obligation enters into force
Latest
1 January 2026
New General Tax Code takes effect in Niger
Niger e-Invoicing Overview
B2B
mandatory
since 1 September 2021Under article 368 bis of the General Tax Code, as rewritten by Loi n° 2020-67 of 10 December 2020 , every taxable person supplying goods or services to another taxable person must issue an electronic invoice through a billing system approved by the DGI and linked to an invoice control module. The 2025 edition of the Code général des impôts extended the wording to any natural or legal person, whether or not registered for VAT. A new code adopted by Ordonnance n° 2025-22 of 14 July 2025 took effect on 1 January 2026, and the 2026 finance law refers to its article 802 for mandatory invoice mentions. A ministerial circular of 28 September 2021 confirms that the reform entered into force on 1 September 2021. Businesses under the impôt synthétique, except importers and exporters, are dispensed.
B2G
mandatory
since 1 October 2021Suppliers to the State fall under the same article 368 bis duty as any other seller. On top of it, Circular n° 001428 of 28 September 2021 , signed by the Minister of Finance, provides that from 1 October 2021 only certified invoices are accepted in public procurement by State administrations, local authorities, public establishments and other public-law bodies, subject to regulatory derogations. Spending officers must check authenticity on the DGI verification site or the SECeF Niger mobile app. The State and public bodies without industrial or commercial activity are themselves dispensed from using a SECeF as sellers, under Circular n° 40 of 19 August 2021 .
B2C
mandatory
since 1 September 2021Consumer sales are covered. Article 3 of Arrêté n° 474 of 20 November 2020 requires a taxable person selling to another taxable person, to a final consumer or to itself to issue a certified invoice, and article 4 obliges it to issue one for every transaction even if the customer refuses it and to display the notice "EXIGEZ LA FACTURE CERTIFIEE" at the till. Article 368 bis already required multi-department retailers' till receipts to follow the electronic invoicing system under the 2020 finance law . A 2025 DGI circular on certified credit notes requires the customer's contact details and a copy of an identity document when a credit note is issued to a private individual.
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Implementation Timeline(11 events)
Key mandate dates. Select a date for detail, or show all updates below.
2020 finance law creates the electronic invoicing duty
1 January 2020
Legislative
Loi n° 2019-76 of 31 December 2019 , the finance law for 2020, rewrote article 251 and added a new section on the electronic VAT invoicing system (articles 368 bis to 368 quinquies) to the General Tax Code from 1 January 2020. VAT-registered businesses had to put in place an electronic invoicing system whose machines are certified by the DGI.
First phase with selected businesses
1 October 2020
Pilot
Ministerial orders on SECeF use and distribution
20 November 2020
Technical
The Minister of Finance signed Arrêté n° 474 on the conditions for using certified electronic billing systems and issuing certified invoices, together with Arrêté n° 473 on the commercialisation and distribution of SECeF . Order 474 defines the invoice control module, the billing unit and the approval of invoicing software.
2021 finance law rewrites the SECeF provisions and penalties
1 January 2021
Legislative
Loi n° 2020-67 of 10 December 2020 rewrote articles 251, 368 bis, 368 ter, 368 quinquies and 953 of the General Tax Code from 1 January 2021. It defined the electronic invoice, the certified billing system and the mandatory invoice mentions, including the SECeF code, and set fines of ten times the VAT evaded.
DGI lists activities dispensed from SECeF
19 August 2021
Policy
Circular n° 40 of 19 August 2021 dispensed nine categories from using certified billing systems, including the State and public bodies without commercial activity, impôt synthétique taxpayers other than importers and exporters, farmers selling unprocessed produce, banks, insurers and public water and electricity companies.
Certified invoice obligation enters into force
1 September 2021
All
Public procurement accepts only certified invoices
1 October 2021
B2G
Under Circular n° 001428 of 28 September 2021 , State administrations, local authorities, public establishments and other public-law bodies accept only certified invoices in public procurement from 1 October 2021. Authenticity is checked on the DGI verification site or the SECeF Niger mobile application.
Finance ministry reaffirms the reform after the change of government
7 November 2023
Policy
2024 finance ordinance plans generalisation and e-SECeF
4 January 2024
Policy
Rules for certified credit notes
2 September 2025
Technical
New General Tax Code takes effect
1 January 2026
Legislative
A new Code général des impôts, adopted by Ordonnance n° 2025-22 of 14 July 2025, replaced the previous code on 1 January 2026, as the explanatory statement of the 2026 finance law records. The finance law itself now refers to article 802 of the new code for the mandatory mentions on invoices supporting deductible expenses.
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Compliance Regime
Tax Authority
CTC Model
Real-time reporting
A SECeF has two parts: a business invoicing system (SFE) approved by the DGI and an invoice control module (MCF) certified by it. When both sit in one machine, it is a billing unit (UF), and a dematerialised version is also allowed. Arrêté n° 474 of 20 November 2020 defines the MCF as a machine that collects and processes invoice data, provides security elements for authenticating and verifying invoices and transmits data remotely to the tax administration's server. Users must keep the machines within GSM coverage so that the data reaches that server. Under article 368 quinquies of the 2025 edition of the Code général des impôts , each certified invoice showed the SECeF code of the transaction, the system's security elements and a signature. Before issuing a credit note, the seller must check that the original sale appears in the DGI's certified invoice system, according to the 2025 credit note circular . No official text found requires the DGI to approve an invoice before it is issued.
Standards
N/A
Record-keeping & Reporting
SAF-T
Not required
N/A
Technical Formats
N/A
Penalties
Selling without a certified billing system
No certified invoice or understated invoice
Selling without issuing a certified invoice, or issuing one with an understated value or quantity, carried a fine equal to the VAT, at least 100,000 CFA francs per invoice or transaction, under article 953 of the Code général des impôts in its 2025 edition, which a new code replaced on 1 January 2026. The fine doubled on a repeat offence; a further breach added a fine of the same amount and closure of the business premises for fifteen days, then criminal proceedings.
Tampering with the system
Disrupting a SECeF, intruding into it or into the administration's servers, altering its data after certification, or selling unapproved or permissive billing systems carried a fine of 5,000,000 CFA francs under article 953 of the Code général des impôts in its 2025 edition, which a new code replaced on 1 January 2026, without prejudice to cybercrime penalties.
Loss of VAT deduction
Exemptions
Activities dispensed from SECeF
Circular n° 40 of 19 August 2021 dispenses the State and public bodies without industrial or commercial activity, impôt synthétique taxpayers other than importers and exporters, farmers, livestock breeders and gardeners selling their produce unprocessed, individual landlords of bare property, public water and electricity companies, banks and money transfer operators, insurers, and foreign airlines selling only their own tickets. The DGI may grant further express derogations for specific activities.
Temporary individual derogation
A business facing real, time-limited constraints may apply for an exceptional derogation, provided it is not in commerce and distribution or a liberal profession, under Circular n° 42 of 1 September 2021 . The certification committee decides within eight days and no derogation may exceed two months.
Latest Update
Timeline Update
1 Jan 2026New General Tax Code takes effect in Niger
A new Code général des impôts adopted by Ordonnance n° 2025-22 of 14 July 2025 replaced the previous code on 1 January 2026, as the explanatory statement of the 2026 finance law records. The 2026 finance law now refers to article 802 of the new code for mandatory invoice mentions.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Niger
Yes, e-Invoicing is mandatory in Niger for B2B (since 1 September 2021) and B2G (since 1 October 2021) transactions.
B2B e-Invoicing in Niger is mandatory since 1 September 2021. Under article 368 bis of the General Tax Code, as rewritten by Loi n° 2020-67 of 10 December 2020 , every taxable person supplying goods or services to another taxable person must issue an electronic invoice through a billing system approved by the DGI and linked to an invoice control module. The 2025 edition of the Code général des impôts extended the wording to any natural or legal person, whether or not registered for VAT. A new code adopted by Ordonnance n° 2025-22 of 14 July 2025 took effect on 1 January 2026, and the 2026 finance law refers to its article 802 for mandatory invoice mentions. A ministerial circular of 28 September 2021 confirms that the reform entered into force on 1 September 2021. Businesses under the impôt synthétique, except importers and exporters, are dispensed.
B2G e-Invoicing in Niger is mandatory since 1 October 2021. Suppliers to the State fall under the same article 368 bis duty as any other seller. On top of it, Circular n° 001428 of 28 September 2021 , signed by the Minister of Finance, provides that from 1 October 2021 only certified invoices are accepted in public procurement by State administrations, local authorities, public establishments and other public-law bodies, subject to regulatory derogations. Spending officers must check authenticity on the DGI verification site or the SECeF Niger mobile app. The State and public bodies without industrial or commercial activity are themselves dispensed from using a SECeF as sellers, under Circular n° 40 of 19 August 2021 .
Niger supports the following e-Invoice formats: N/A.
Niger uses the following e-Invoicing standards: N/A.
A SECeF has two parts: a business invoicing system (SFE) approved by the DGI and an invoice control module (MCF) certified by it. When both sit in one machine, it is a billing unit (UF), and a dematerialised version is also allowed. Arrêté n° 474 of 20 November 2020 defines the MCF as a machine that collects and processes invoice data, provides security elements for authenticating and verifying invoices and transmits data remotely to the tax administration's server. Users must keep the machines within GSM coverage so that the data reaches that server. Under article 368 quinquies of the 2025 edition of the Code général des impôts , each certified invoice showed the SECeF code of the transaction, the system's security elements and a signature. Before issuing a credit note, the seller must check that the original sale appears in the DGI's certified invoice system, according to the 2025 credit note circular . No official text found requires the DGI to approve an invoice before it is issued.
Niger has penalties for e-Invoicing non-compliance. Selling without a certified billing system: A person required to use a SECeF who sold goods or services without one was liable to a fine of 2,000,000 CFA francs under article 953 of the Code général des impôts in its 2025 edition, which a new code replaced on 1 January 2026; No certified invoice or understated invoice: Selling without issuing a certified invoice, or issuing one with an understated value or quantity, carried a fine equal to the VAT, at least 100,000 CFA francs per invoice or transaction, under article 953 of the Code général des impôts in its 2025 edition, which a new code replaced on 1 January 2026; Tampering with the system: Disrupting a SECeF, intruding into it or into the administration's servers, altering its data after certification, or selling unapproved or permissive billing systems carried a fine of 5,000,000 CFA francs under article 953 of the Code général des impôts in its 2025 edition, which a new code replaced on 1 January 2026, without prejudice to cybercrime penalties; and 1 more.
B2C e-Invoicing in Niger is mandatory since 1 September 2021. Consumer sales are covered. Article 3 of Arrêté n° 474 of 20 November 2020 requires a taxable person selling to another taxable person, to a final consumer or to itself to issue a certified invoice, and article 4 obliges it to issue one for every transaction even if the customer refuses it and to display the notice "EXIGEZ LA FACTURE CERTIFIEE" at the till. Article 368 bis already required multi-department retailers' till receipts to follow the electronic invoicing system under the 2020 finance law . A 2025 DGI circular on certified credit notes requires the customer's contact details and a copy of an identity document when a credit note is issued to a private individual.
Exemptions from Niger e-Invoicing may apply to: Activities dispensed from SECeF, Temporary individual derogation. Check specific criteria as exemptions vary by transaction type and business size.