Among the various reforms undertaken by the State within the framework of the vast project of the mobilization of internal resources and efficiency in the management of public finances, is the certified invoice. It is not another tax on businesses and corporations, but rather an effective tool that just helps to secure the Value Added Tax (VAT) paid by consumers. The certified invoice quite simply makes it possible to put the State in its rights and by doing so contributes to the reorganization of the play of competition between the economic operators while guaranteeing on the one hand the good governance of the companies and the improvement of the relations between taxpayers and the tax administration on the other hand.

The certified invoice is instituted by the 2020 finance law and reinforced by that of 2021. It is part of an overall framework of reforms undertaken by the West African Monetary Union (UEMOA) in the Member States. Niger is now one of the first countries in the community area to implement this certified invoicing system. Thus, the Director General of Taxes Mr. Ousmane Mal Mahamane explained during a press conference that he had animated on the reform of the certified invoice that this is not a new tax. In addition, under the terms of the new provisions of the General Tax Code (CGI), companies are required to issue certified invoices to their customers during the various transactions they carry out.

From this point of view, the first benefit or advantage of the reform of certified invoices for the State is the efficient increase of resources through the drastic reduction of fraudulent maneuvers on VAT. For companies, the advantage of using the certified invoice lies above all in their accounting insofar as there will be a certain improvement in their accounting management. In addition, the receipts from sales are secure, the management of stocks of goods is easy; the fight against unfair competition is a reality: competitive advantages will no longer be dictated by the ability to evade tax but more by the quality/price ratio of the goods and services marketed; the authenticity and integrity of purchase and sale transactions are a reality.

For end consumers, i.e. buyers, they can now request the certified invoice to be sure that the VAT they bear on their purchases of goods and services is paid into the state coffers. At the same time, this constitutes legal proof of the purchase made.

According to the Minister of Finance, Mr. Ahmet Jidoud, the reform of the certified invoice is part of the Government’s desire to improve the mobilization of tax resources, in particular through the control of VAT invoicing through the use of new technologies. It also aims for healthier competition between economic operators in the sense that it is interested in securing VAT. The latter, said the Minister of Finance, “is a very important tax in the mechanism of resource mobilization in our country. It constitutes an important contribution of the consumer to the works of modernization of our country such as the construction of roads, hospitals, schools, security, in short all the expenses intended for the provision of basic social services.

Hassane Daouda (Onep)