E-Invoicing in Niger: SECeF Requirements and DGI Compliance

E-invoicing in Niger is built around the Système Électronique Certifié de Facturation (SECeF), the certified invoicing framework operated by the Direction Générale des Impôts (DGI). Businesses within scope must issue certified invoices for supplies of goods and services through the DGI’s e-SECeF portal or a DGI-approved invoicing system; a standard PDF, email invoice, or ordinary ERP printout is not sufficient where the certified-invoice rules apply.

The regime was introduced through the 2020 Finance Law and subsequently generalized in 2021. A compliant Niger-certified electronic invoice must be created through the SECeF framework and include mandatory commercial and tax data, along with DGI authentication and security features such as the SECeF/DGI code, machine identifier (NIM), invoice counters, timestamp, and QR code.

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Niger’s DGI continues to maintain the SECeF ecosystem through its online services and approved-software framework. The DGI’s e-SECeF platform allows taxpayers to request access and issue certified invoices online, providing a practical option for businesses that do not use an integrated compliant billing system.

The DGI has also published a 2026 list of rehomologated invoicing software, including each solution’s Identifiant de Système de Facturation (ISF) and certificate of conformity. Businesses planning a new implementation, ERP upgrade, or software-provider partnership should verify that their invoicing software remains on the current DGI-approved list.

What is e-Invoicing and why is Niger adopting It?

E-invoicing enables invoice data to be issued, exchanged, and processed electronically. In Niger, however, the key compliance concept is not simply electronic invoicing; it is certified invoicing through SECeF.

The DGI introduced the reform to secure VAT collected from consumers, improve taxpayer governance, promote fair competition, and strengthen tax transparency. The certified system is designed to ensure that invoices are recorded, secured, authenticated, and available for verification.

For businesses, this means the compliance process must extend beyond creating an invoice document. The invoicing workflow must use a DGI-approved or DGI-provided certified environment and retain the required audit trail, security information, and invoice data.

The Evolution of E-invoicing in Niger

Niger’s transition to certified electronic invoicing has developed through legislation, technical rules, phased implementation, and continuing DGI software approval.

• 2020: Niger introduced certified invoicing through the Finance Law 2020. Article 368 bis of the General Tax Code established the obligation to issue certified invoices through SECeF systems.
• 20 November 2020: The DGI issued implementing orders governing the commercialization, distribution, and use of certified electronic invoicing systems.
• 2021: The DGI started operational rollout and communicated the broader obligation to issue certified invoices using SECeF systems.
• 1 September 2021: The DGI issued a circular on individual derogations from SECeF use, indicating that exemptions and exceptional arrangements may apply in qualifying cases.
• 1 October 2021: The DGI issued guidance requiring certified invoices for public procurement, subject to applicable derogations.
• 2026: The DGI published an updated list of rehomologated invoicing software, confirming that ongoing software approval remains relevant for businesses using commercial SECeF solutions.

B2G electronic Invoicing in Niger

For public-sector transactions, suppliers should treat certified invoicing as a key procurement requirement. The DGI issued Circular No. 1428/MF/DGI/DL/CFI/Div.L/SEL of 28 September 2021 on the requirement to demand certified invoices in public procurement.

This applies to invoices issued in connection with public orders involving state bodies, local authorities, public establishments, and other public-law entities, subject to any valid derogation.

There is no indication in the DGI materials reviewed that Niger operates a separate Peppol-style B2G network or mandates UBL XML as the general public-procurement invoice format. Instead, suppliers must ensure that the invoice is generated through the SECeF-certified workflow and contains the necessary DGI authentication information.

B2B electronic Invoicing in Niger

For B2B transactions, businesses within scope must issue certified invoices through the SECeF framework. The DGI rules apply to taxpayers supplying goods or services to other taxpayers, consumers, or themselves. For a B2B invoice, the customer’s taxpayer identification number (NIF) should be included where applicable.

Businesses can issue certified invoices through one of the following routes:

B2C electronic Invoicing in Niger

Niger does not have a completely separate B2C e-invoicing regime. Where the seller is within SECeF scope, sales to ordinary consumers must also be documented through certified invoices. The DGI expressly covers sales of goods and services to taxpayers, ordinary consumers, and the taxpayer themselves.

A consumer receipt or ordinary invoice should not be assumed to meet the requirement when a SECeF-certified invoice is mandatory. The certified invoice must carry DGI authentication and integrity features, including:

• SECeF/DGI code: The invoice’s unique certification identifier
• NIM: The identifier of the machine that applies the invoice signature
• Counters: Invoice counts by invoice type
• Date and time: When the invoice was recorded by the certified system
• QR code: A machine-readable code containing specified invoice and authentication data.

Invoice authenticity can be checked through the DGI’s SyGMEF verification service using the SECeF/DGI code and NIM shown on the invoice.

E-reporting and VAT compliance in Niger

Niger has no separate periodic e-reporting requirement linked to SECeF. SECeF records and secures certified invoice data, while compliant systems must protect, archive, and preserve invoice records, including corrections, cancellations, and credit notes.

SECeF does not replace VAT compliance. VAT taxpayers must continue to meet applicable registration, VAT return filing, payment, and record-retention requirements. Under Niger’s tax rules, taxpayers in the normal real regime generally file and pay VAT monthly, while those in the simplified real regime generally submit quarterly VAT returns.

What happens if businesses don’t comply?

Non-compliance can lead to substantial penalties. The DGI’s published sanctions explain that failing to issue a certified invoice, understating invoice values, or understating invoice quantities may result in a fine equal to ten times the VAT evaded, with a minimum penalty of CFA 500,000.

For repeated violations, the sanction can increase to twenty times the VAT not invoiced, subject to a minimum fine of CFA 2,000,000. Further offenses may lead to an additional fine, temporary closure of business premises for one month, and potentially criminal proceedings.

The DGI also identifies additional sanctions, including:

• CFA 5,000,000 for unauthorized access, tampering, disruption, or improper distribution of SECeF-related systems
• CFA 1,000,000 for software providers that install non-approved invoicing software or fail to meet relevant obligations
• CFA 1,000,000 for other SECeF-related violations not specifically covered elsewhere.

Your trusted partner for e-Invoicing in Niger

DDD Invoices helps software providers, ERP vendors, marketplaces, accounting platforms, and businesses prepare for certified invoicing requirements across multiple jurisdictions.

For Niger, the compliance priority is to ensure that invoices are produced through a DGI-compliant SECeF workflow, not merely generated as PDFs or sent electronically. This means supporting the right invoice fields, authentication information, approval status, system controls, secure records, and verification-ready data.

Whether your business needs manual invoice issuance through a portal, an ERP integration, or a high-volume API-based invoicing workflow, DDD Invoices can help you build a scalable approach to e-invoicing in Niger.

FAQs

Is e-invoicing mandatory in Niger?

Yes, Niger requires SECeF-certified invoices for in-scope transactions. The regime began under the 2020 Finance Law and was generalized in 2021, subject to exemptions or derogations.

What is e-SECeF in Niger?

e-SECeF is the DGI’s online platform for issuing certified invoices. Taxpayers can request access online and create certified invoices through the DGI platform.

Does Niger require UBL, XML, or Peppol invoices?

Niger does not generally mandate UBL, XML, or Peppol. Compliance requires issuing invoices through a DGI-compliant SECeF system with the required data and security elements.

How can a Niger-certified invoice be verified?

A certified invoice can be checked through the DGI’s SyGMEF verification service. Users enter the SECeF/DGI code and the NIM shown on the invoice to confirm its authenticity.