The NINEA (Numéro d'Identification Nationale des Entreprises et des Associations) is a unique tax identifier that plays an essential role in Senegal's tax obligations. This number is assigned to each registered company or association, enabling them to be identified for tax and administrative purposes. But what does this number actually contain, and how do you read it?
Structure of the Unique Tax Identifier
The tax identifier is made up of two key elements:
- NINEA: A 7-character number used mainly for statistical purposes.
- COFI (Code d'Identification Fiscale): A 3-character alphanumeric suffix that provides valuable information on the company's tax status.
Deciphering COFI
COFI is particularly important because it provides essential details:
- 1st character (digit) Indicate the company's tax status.
- 0: Company not liable for VAT, subject to the actual tax system.
- 1: Company subject to the Contribution Globale Unique (CGU).
- 2: VAT-registered company, subject to the actual tax regime.
- 2nd character (letter): Specifies the company's tax center.
- 3rd character (digit) Legal form: Represents the company's legal form.
- For example, 3 corresponds to a public limited company (SA).
Practical example
Let's take the following tax identifier: 0001122 2G3.
- 0001122 corresponds to NINEA.
- 2G3 is the COFI which indicates that :
- The company is subject to VAT(2),
- Attached to the Centre des Grandes Entreprises(G),
- Incorporated as a société anonyme(3).
CORRESPONDENCE TABLE: Tax services center - Alphabetical.
CORRESPONDENCE TABLE: Legal form - Numerical character.
Why is NINEA important?
The NINEA is essential for all tax and commercial interactions. Only those liable for VAT (COFI starting with 2) can invoice VAT and allow their customers to deduct it. It is therefore crucial for companies to know their status and ensure that they comply with tax obligations.
Conclusion
NINEA and COFI not only identify companies, but also help you understand their tax regime and legal form. As an entrepreneur, a good reading of your tax identifier ensures that you remain compliant with legislation and take advantage of applicable tax benefits.
If you need any assistance or clarification about your NINEA or your tax obligations, don't hesitate to contact us. At NKAC, we support you in all your tax affairs to ensure the transparency and efficiency of your accounting management.
