Each taxpayer is registered under a number called a Unique tax identifier.
The Unique tax identifier consists of 2 elements:
-The number of Identification National Business and Associations (Ninea)
-and the Tax Identification Code (COFI).
The Unique tax identifier (0001462 2G3) Consists:
- of a Radical of (00001462) 7 numeric characters that corresponds to the taxpayer’s Niner
- And A suffix of 3 alphanumeric characters (2G3) Referred to as “COFI”
The first numeric character of the COFI is either:
-0 (zero) for the taxpayer subject to the real scheme, not subject to VAT;
-1 (one) for the taxpayer subject to the single global contribution (TOU);
-2 (two) for the taxpayer subject to the real scheme and subject to VAT.
The second alphabetic character of the COFI indicates the tax center of attachment
The third digit of the COFI indicates the legal form of the taxpayer.
Didactic Case: Example tax identifier: 000461 2G3
The first element: 000461 corresponds to the taxpayer’s niner. It has an essentially statistical vocation
The second element 2G3 is the COFI.
The COFI indicates that this taxpayer is subject to VAT (2), it is the responsibility of the large business Centre (CGE) and is incorporated as a public limited company (3)
Details:
Only taxable persons subject to the real scheme, whose COFI begins with the word 2, may invoice and transmit the right to deduct VAT to their Taxable Customers.
The tax charged by the non-taxable persons (0) or the taxpayers under the TOU (1) is not deductible.
Correspondence table
Tax Services Centre-alphabetic character.
Tax Services Centres Key Letter
Dakar Plateau 1 A
Dakar Plateau 2 B
Grand Dakar C
Pikine D
Rufisque E
Thiès F
Big Business Center G
Luga H
Diourbel J
Saint-Louis K
Tambacounda L
Kaolack M
Fatick N
A P
Kolda Q
remediated Parcels R
Liberal Professions S
Guédiawaye T
Dakar-Medina U
Dakar Freedom V
Matam W
Medium Business Centre Z
Annex 2: Correspondence Table-Legal form-alphabetic character.
Legal form Digital character
Individual-Natural person 1
SARL 2
SA 3
Simple Limited Partnership 4
Share Sponsorship Company 5
GIE 6
Civil Society 7
Partnership 8
Cooperative Association 9
Other 0
Didactic Example:
The tax identifier of a public limited company retailing the Centre for Large enterprises (CGE) and subject to VAT is as follows:
Ninea: 0001122 COFI: 2G3