What is the certified invoice (e-SECeF) in Niger?
In Niger, the "certified invoice reform" led by the tax authority (DGI) dematerialises the normalised invoice. It relies on SECeF — the Certified Electronic Invoicing System — and its e-SECeF platform. In practice, every invoice issued by a taxable business is certified by the DGI system, which assigns it a unique identifier, a fiscal seal and a QR code allowing its authenticity to be verified. The administration’s goal is to secure VAT, reduce fraud and trace transactions. The DGI stresses one point: this is not a new tax, but a modernisation and good-governance tool.In practice, people refer to it as the "normalised invoice", the "certified invoice" or "e-SECeF". In all cases the stake is the same: issuing an invoice certified by the DGI, carrying a fiscal seal and a QR code.
SFE and MCF: the two components of the SECeF system
SECeF relies on two complementary building blocks. The SFE (Enterprise Invoicing System) is the company’s invoicing software, approved by the DGI. The MCF (Invoicing Control Module) is the component that secures and certifies each invoice with the tax system. When the SFE and the MCF are combined in a single device, it is called an Invoicing Unit (UF). For an SME, the key point is simple: your invoicing software must be an approved SFE and go through the MCF to obtain certification. The DGI regularly publishes the list of approved publishers and solutions on its website (impots.gouv.ne).The "clearance" model: how e-SECeF certification works
Like most UEMOA countries, Niger follows a pre-validation ("clearance") model: at the moment of issuance, the invoice is transmitted to the DGI system, which checks it, records it and assigns the certification elements (unique identifier, fiscal seal, QR code). An invoice that has not been certified is not a valid invoice. This is the key difference from a classic billing tool: a connection to the official system, through an approved SFE and the MCF, is required to obtain certification. The QR code printed on the invoice then lets the buyer or the administration instantly verify its authenticity.Who is affected, and on what timeline?
The certified invoice obligation applies to taxable businesses established in Niger, with a generally progressive rollout (large companies and priority sectors first, then extension to medium and small businesses). The exact scope, thresholds and deadlines evolve: we recommend checking your situation and the current timeline directly with the DGI (impots.gouv.ne) or your tax advisor, as the regulations and notices are regularly updated. The key principle: anticipate, because technical compliance (choosing an approved SFE, the MCF, testing, training) takes time. Certified invoices must also be kept for the legal duration set by the General Tax Code.⚠️ Timeline, thresholds and the list of approved SFEs to confirm with the DGI: they are subject to change. This article is educational and does not replace personalised tax advice.