E-Invoicing in Niger: SECeF Requirements and DGI Compliance
Learn Niger e-invoicing rules, including SECeF-certified invoices, DGI requirements, e-SECeF access, verification, and compliance obligations.
September 1, 2026•
Countries (e-invoicing)
Learn Niger e-invoicing rules, including SECeF-certified invoices, DGI requirements, e-SECeF access, verification, and compliance obligations.
National SECeF
e-SECeF
DGI Niger
SECeF-certified
2021
2021
N/A
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). The certified-invoice regime was in place from 1 October 2020. The DGI later required VAT-liable businesses to comply by 31 August 2021, ahead of the wider application of the obligation from September 2021, subject to applicable derogations.
A taxpayer may issue certified invoices through e-SECeF or through invoicing software or equipment approved by the DGI and configured to meet the SECeF control and connection requirements. A standard PDF, email invoice, or ordinary ERP printout is not sufficient where the certified-invoice obligation applies.
As of August 2026, Niger’s SECeF-certified invoicing regime remains active for in-scope taxpayers. The DGI’s current approved-software page includes a 2026 list of rehomologated invoicing software, with software-specific Identifiants de Système de Facturation (ISF) and 2026 conformity certificates. Businesses using commercial invoicing software should verify that their solution appears on the DGI’s current approved-software list before implementation or renewal.
Taxpayers that do not use an integrated compliant system can request access to the DGI’s e-SECeF portal to issue certified invoices online.
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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, compliance extends beyond creating an invoice document. Invoices must be issued through the DGI’s certified framework, using e-SECeF or approved software or equipment, and the process must retain the required transaction, authentication, and control data.
Niger’s transition to certified electronic invoicing has developed through legislation, technical rules, phased implementation, and continuing DGI software approval.
B2G certified invoicing is mandatory in Niger for public-procurement transactions within scope. The DGI issued Circular No. 1428/MF/DGI/DL/CFI/Div.L/SEL on 28 September 2021, requiring certified invoices in public procurement, subject to any valid derogation.
This applies to public orders involving state bodies, local authorities, public establishments, and other public-law entities. Suppliers must issue invoices through the SECeF-certified workflow and include the required DGI authentication information.
The official DGI materials reviewed describe SECeF-certified invoicing and do not identify Peppol, UBL, or XML as the general public-procurement invoice format.
B2B certified invoicing is mandatory in Niger for persons subject to VAT (assujettis à la TVA) that supply goods or services to another taxable person, subject to applicable exemptions or derogations. The obligation also covers supplies to ordinary consumers and, under the legislation, to the taxpayer themselves.
Businesses can issue certified invoices through one of the following routes:
Route | Suitable for | Compliance consideration |
|---|---|---|
DGI e-SECeF portal | Businesses issuing low or occasional invoice volumes | The taxpayer creates certified invoices online through the DGI platform. |
DGI-approved invoicing software | Businesses using accounting, ERP, retail, or billing software | The software should have a valid DGI conformity certificate and ISF identifier. |
Internally developed invoicing system | Businesses with in-house technical capabilities | The system must meet DGI conformity and declaration requirements. |
ERP or API integration | High-volume or multi-system businesses | The workflow must meet SECeF data, security, and certification requirements. |
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:
Invoice authenticity can be checked through the DGI’s SyGMEF verification service using the SECeF/DGI code and NIM shown on the invoice.
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.
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:
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 invoice workflows follow the DGI’s SECeF requirements rather than merely generating PDFs or sending invoices 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.
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Yes. Niger requires SECeF-certified invoices for in-scope transactions. The regime began in October 2020 and applied more broadly from September 2021, subject to exemptions or derogations.
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.
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.
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.
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