Direction Générale des Impôts
Electronic invoicing in Niger
Characteristics of electronic invoicing in Niger
The electronic invoicing model in Niger is called Le Système électronique certifié de invoicing (SECeF), and electronic invoices are also called certified invoices "factures certifiées". SECeF was introduced by the Nigerian tax authority, Direction Générale des Impôts -DGI, in 2021 in the reform of the Finance Act.
Since 2021, the electronic invoice is mandatory for all businesses subject to VAT.
In order to be able to invoice electronically, companies must have an electronic invoicing system (Système de facturation d'entreprise - SFE), as well as an invoicing control module approved by the DGI (Module de contrôle de facturation - MCF).
10 years (art 358 of the CGI)