Fiscalization in Niger: SECeF Requirements and DGI Controls

Niger has a mandatory fiscalization framework built on the Système Électronique Certifié de Facturation (SECeF), run by the Direction Générale des Impôts (DGI). It applies to taxpayers liable under the Code Général des Impôts (CGI). The Finance Laws of 2020 and 2021 introduced it, and the compliance deadline was 31 August 2021. Businesses must record transactions through DGI-approved systems that produce certified fiscal documents. Each document carries the machine identification number (NIM), the SECeF/DGI code and a QR code.

The DGI has announced no new mandate or deadline. It has also published no technical guidance on real-time transmission, so Niger is not confirmed as a real-time reporting regime. Covered businesses record transactions through e-SECeF. This connects to the DGI's fiscal-device management and verification infrastructure, SyGMEF (Système de Gestion des Machines Électroniques de Facturation).

Latest news

The DGI runs two platforms: e-SECeF, where taxpayers record certified transactions online, and SyGMEF, the central electronic fiscal-device management and verification system. SyGMEF manages electronic fiscal machines, ensures registered systems emit valid fiscal codes and security elements, and lets anyone verify a transaction. The Finance Law of 2020 instituted the reform, with implementation starting in October 2020.

The Finance Law of 2021 reinforced it, and the deadline to acquire and use a SECeF was 31 August 2021. Taxpayers subject to SECeF can use certified POS systems, cash registers or dedicated software, and the DGI says its list of SECeF suppliers is updated as new software and machines are approved. As of 1 October 2026, no official DGI announcement of a new mandate or deadline was found.

What does fiscalization mean in Niger?

In Niger, fiscalization is the DGI's control framework over transactions. It is the legal and technical obligation to record commercial transactions through DGI-certified fiscal systems (SECeF). The aims are transaction integrity, preventing tax evasion and automated auditability.

Businesses must use approved electronic fiscal devices or software that authenticate each sale with cryptographic security elements managed via SyGMEF.

SECeF has two components:

• SFE: the DGI-approved business system that records the transaction.
• MCF: the control module that supplies the security and authentication elements to the SFE before the transaction record is issued.

When the SFE and MCF components sit in one machine, it is called a Unité de Facturation (UF). SECeF is a fiscal control and transaction-authentication mechanism for tax compliance. It does not set standards for private B2B document exchange or delivery.

Timeline

• 2020: The Finance Law of 2020 instituted the reform. The DGI began implementation in October 2020 to modernize tax collection and enforce certified electronic invoicing.
• 20 November 2020: Arrêté 473/MF/DGI/DL/CFI/DIV.L set the conditions for selling and distributing SECeF in Niger.
• January 2021: A public call for expressions of interest went out to operators.
• 2021: The Finance Law of 2021 reinforced the reform.
• 31 August 2021: Deadline to acquire and use a SECeF.
• 1 September 2021: The certified invoice became enforceable.
• 2021–2023: Progressive rollout of SECeF obligations to medium and large taxpayers.
• 2024–present: Ongoing expansion across broader taxpayer segments, with continuous enforcement of SyGMEF device management.

Who does fiscalization in Niger affect?

Under the CGI, companies must issue certified invoices for their transactions. The law obliges "personnes assujetties" (liable persons) to acquire and use a SECeF of their choice. The DGI says taxpayers under the régime réel normal and the régime réel simplifié are the ones concerned "dans un premier temps" (at first). No official turnover threshold or sector list appears in this source. Each certified document must show the NIM, the SECeF/DGI code and the QR code, so buyers and inspectors can check it.

SECeF suppliers (SFE, MCF or UF providers) must meet their obligations to taxpayers under their specification, and the DGI says it will monitor compliance. Only DGI-approved systems can be used. The DGI says its list of suppliers is updated as new software and machines are approved, so a provider's product needs DGI approval before taxpayers can rely on it.

Fiscal regulations that will affect businesses in Niger

The SECeF framework rests on the CGI and on DGI decrees and circulars, which the DGI publishes on its "Facture certifiée" page.

• Approved systems. Businesses must use a DGI-approved SECeF "of their choice". Two decrees of 20 November 2020 govern its distribution (Arrêté 00473) and use (Arrêté 00474). Four DGI circulars of 24 December 2020 set the technical specifications and approval procedures for SFEs, MCFs and UFs.
• Exceptions. The DGI published circulars on temporary and individual exemptions from using a SECeF, and on documents that stand in for certified invoices. These are circulars 40, 41, 42, 48, 51 and 52 of 2021.
• Registration and access. Taxpayers request an e-SECeF account online. SyGMEF access is restricted to authorized users.
• NIM, SECeF/DGI code and verification. The SyGMEF verification page asks the user for the SECeF/DGI code and the machine's NIM to check an invoice. This ties each invoice to a specific machine and a DGI-issued code.
• Tax consequences. The Director General's statement says the 2020 and 2021 finance laws amended CGI articles 16, 251, 368 bis, 368 quinquies and 953. These articles link the certified invoice to the deduction of expenses and VAT. I could only read the opening of that page, so confirm the deduction wording on the full page.
• Sanctions. Circular 67 of 25 November 2021 sets out how penalties apply for breaches of certified invoice obligations. Instruction 76 of 27 December 2021 sets an administrative tolerance in applying penalties for breaches linked to SECeF use.

What are the implications and penalties of non-compliance in Niger?

Issuing a certified invoice is mandatory under the CGI. Failing to do so exposes the business to the sanctions in article 953 of the CGI.

According to the CGI as updated to Finance Law 2021, article 953-1 sets the following penalties:

• First breach: a fine of ten times the VAT evaded, with a minimum of 500,000 CFA francs.
• Repeat offence: a fine of twenty times the VAT evaded, with a minimum of 2,000,000 CFA francs.
• Further breach: the same fine again, plus closure of the business premises for one month.
• Continued violation: criminal prosecution under article 994.

Non-compliance also affects tax deductions. An expense is deductible for corporate income tax (ISB) only if it is backed by a certified invoice, except where a derogation applies (article 16). VAT is deductible only if it appears on a certified invoice, again except where a derogation applies (article 251).

Preparing for fiscalization in Niger

Navigating certified fiscal systems and device management infrastructure requires reliable, adaptable software integration. DDD Invoices monitors Niger's SECeF framework, including DGI approvals and verification requirements, so businesses can stay informed.

DDD Invoices also helps software vendors, enterprises and POS providers implement compliant transaction workflows. By managing reporting requirements, cryptographic signatures, audit-ready data archiving and DDD invoices, it simplifies tax compliance without disrupting core business operations.

FAQs

Is fiscalization mandatory in Niger?

Yes. Liable persons must use a DGI-approved SECeF to issue certified invoices. The deadline was 31 August 2021.

What are e-SECeF and SyGMEF?

e-SECeF is the DGI platform where taxpayers issue certified invoices online. SyGMEF is the DGI's system for managing electronic invoicing machines. It also has an invoice verification page.

What must a certified invoice show, and how is it verified?

It must show the NIM, the SECeF/DGI code and a QR code. To verify it, enter the SECeF/DGI code and the machine's NIM on the SyGMEF verification page.

Is SECeF e-invoicing or real-time reporting?

SECeF is a DGI fiscal control mechanism, not a B2B document exchange framework. No technical details on real-time reporting were found.