The State of Niger has undertaken numerous reforms in order to boost its economy and achieve double-digit growth. As part of the vast project of mobilizing internal resources and efficiency in the management of public finances, the certified invoice was initiated to secure the Value Added Tax (VAT).

The certified invoice is an effective tool that just allows 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. This measure was introduced 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.