Entreprise: Comment s’implanter au Sénégal ?

Lu par 52913 Boytown

A qui s’adresse ce guide ?

Ce guide s’adresse à tous les porteurs de projets : créateurs d’entreprises, investisseurs potentiels, repreneurs d’entreprises, qui ont pour vocation de réaliser des affaires économiques au Sénégal.
Il a pour objectif de les informer sur les dispositifs d’appui qui existent en faveur des entrepreneurs, et sur les structures administratives et privées qui peuvent les accompagner dans le cadre de la réalisation de leur projet.

Il a été réalisé avec l’aide du Département Secteur Privé du Ministère de la Coopération et de la Francophonie et réactualisé avec l’appui du Groupe International / CSFA-Sénégal.

Il ne prétend pas vous présenter toutes les informations relatives à la création d’entreprise au Sénégal. C’est pourquoi nous vous recommandons vivement de vous adresser :
 aux structures d’appui (APIX, ADEPME…) à Dakar qui vous fourniront des informations plus précises,
 au Poste d’Expansion Economique près de l’Ambassade de France à Dakar.

  Quelles démarches pour votre marché ?

Le créateur d’entreprise ou le promoteur quel qu’il soit, avant de se lancer, doit vérifier que les clients qu’il escompte existent réellement et qu’il y a des besoins identifiés non satisfaits. L’étude de marché est donc l’étape la plus importante pour étudier la faisabilité du projet.

  En France :

 Le Conseiller économique de l’Ambassade du Sénégal à Paris est l’une des sources où vous pourrez avoir les premières informations sur la nature du marché : évolution des dernières années en volume et prévision.
Ce service est doté de moyens de promotion et d’information nécessaires pour appuyer les milieux d’affaires Sénégalais et Français dans leurs recherches d’échange et de partenariat.

 La Maison de l’Afrique à Paris : elle met à votre disposition un fichier actualisé de 2 500 entreprises françaises et africaines, identification des marchés, analyse de la concurrence et des circuits de distribution. Ces dernières années, cet organisme a publié des « dossiers pays » à vocation plus macro-économiques.

 Le CIAN (Conseil des Investisseurs Français en Afrique)
Il a pour objet de promouvoir les intérêts et les investissements du secteur privé en Afrique, auprès des gouvernements des Etats africains et des organisations professionnelles africaines. En maintenant une liaison permanente avec ces organisations, le CIAN a une bonne connaissance du marché africain.

 Le MEDEF(Mouvement des Entreprises de France)
Le MEDEF développe son action en faveur des PME/PMI. Il publie notamment l’annuaire des syndicats professionnels adhérant au MEDEF. Sa branche internationale dispose d’études concernant certains marchés, notamment africains.

 Département Afrique de la CCIP. Ce département de la chambre de commerce et d’industrie de Paris a recours à des consultants spécialisés dans les secteurs phares de l’activité économique (agriculture, agro-alimentaire, bois, transport,..) en Afrique.

 Autres sources d’informations : les ONG pour des projets à caractère social et /ou associatif.
Elles ont une compétence en matière de montage de projets de réinsertion professionnelle par la création d’activité. C’est le cas de : l’AFRIDA, le GRDR, le CCFD, le Programme Solidarité Eau, l’Association Migration Economique, Africum Vitae, AFAID Aquitaine…

  Au Sénégal

Quels que soient la nature de votre projet et les investissements qu’il pourrait induire, le concours des différentes administrations sera sollicité.

 La Chambre de commerce, d’industrie et de l’agriculture du Sénégal (CCIA). Elle dispose des données quantitatives et qualitatives sur la quasi-totalité des secteurs et pourra mettre à votre disposition des informations utiles à votre projet.

  Autres Sources
Des agences de conseil en publicité et en communication d’ordre privé peuvent intervenir dans l’élaboration de votre plan marketing.
  Quelles sont les caractéristiques du Code des investissements ?

  Généralités

Le Code des Investissements applicable à l’activité économique est régi par la loi N°2004-627 du 07 mai 2004.
Les projets éligibles peuvent concerner les activités suivantes :
– agriculture, pêche élevage et activités de stockage des produits d’origine végétale, animale ou halieutique ;
– activités manufacturières de production et de transformation ;
– extraction ou transformation de substances minérales ;
– tourisme, aménagements et industries touristiques, autres activités hôtelières ;
– industries culturelles (livre, disque, cinéma, centres de documentation, centre de production audio- visuel, etc.) ;
– services exercés dans les sous-secteurs suivants :
1. santé,
2. éducation et formation
3. montage et maintenance d’équipements industriels,
4. télé-services,
5. transports aérien et maritime
– infrastructures portuaires, aéroportuaires et ferroviaires ;
– réalisation de complexes commerciaux, parcs industriels, zones touristiques, cyber-villages et centres artisanaux.

 Conditions d’accès

Activités Eligibles (A) : le plancher est de 15 millions de francs CFA (22 867,35 euros), pour les programmes des petites et moyennes entreprises relevant des secteurs ci-après retenus comme prioritaires dans le cadre de la politique de lutte contre la pauvreté et de la stratégie de soutien aux  investissements industriels :
– secteur primaire et activité connexes : agriculture, pêche, élevage et activités de stockage, de conditionnement et de  transformation des produits locaux d’origine  végétale, animale ou halieutique, industrie  agroalimentaire,
– secteur sociaux, santé, éducation-formation,
– services : montage, maintenance d’équipements industriels et téléservice.

Est considérée comme petite et moyenne entreprise par le décret, toute entreprise qui, au niveau consolidé, remplit cumulativement, les conditions suivantes :
– le programme d’investissements est d’un montant supérieur ou égal à quinze millions de francs CFA et inférieur à cent millions de francs CFA,
– le programme d’investissements permanent s’entend hors TVA et comprend les actifs immobilisés, ainsi que le besoin en fonds de roulement,
– le nombre d’emplois permanents est compris entre trois (03) et cinquante (50),
– l’entreprise s’engage à tenir une comptabilité, conformément au système comptable Ouest – africain (SYSCOA).

Activités Eligibles (B) : Le plancher est de 100 millions de francs CFA (152 449,01euros) pour les activités suivantes :
–  activités manufacturières de production ou de transformation ;
–  extraction ou transformation de substances minérales ;
–  tourisme, aménagements et industries touristiques, autres activités hôtelières ;
–  industries culturelles (livre, disque, cinéma, centres de documentation, centre de production audio-visuelle, etc.) ;
–  infrastructures portuaires, aéroportuaires et ferroviaires ;
–  réalisation de complexes commerciaux, parcs industriels, zones touristiques, Cyber-villages et centres artisanaux.

Infrastructures : nature des investissements éligibles
Par complexes commerciaux, infrastructures portuaires, ferroviaires et aéroportuaires, il faut entendre les projets comportant :

Pour les complexes commerciaux :
– une zone réservée à l’administration du centre commercial ;
– une zone commerciale et bureaux ;
– des aires de livraison, voies de dessertes et d’approvisionnement des zones de
ventes, parking, accès camions, allées piétonnes etc.

Pour les infrastructures portuaires :
– l’installation d’équipements fixes ;
– la réalisation d’investissements visant à améliorer l’assistance apportée aux
navires à l’embarquement et au débarquement ;
– l’accroissement des capacités de stockage et de conservation ;
– la réalisation d’infrastructures visant à améliorer la fluidité du trafic portuaire.

Pour les infrastructures ferroviaires :
– des matériels destinés au réseau ferroviaire ;
– des matériels de transport de personnes ou de marchandises ;
– des matériels utilisés dans le cadre des interventions sur la voie ferrée ;
– des infrastructures liées à la production ou à l’exploitation.

Pour les infrastructures aéroportuaires :
– l’installation d’équipements fixes ;
– les matériels de servitude destinés à l’assistance en escale des avions ;
– l’accroissement des capacités de stockage et de conservation ;
– des locaux techniques et commerciaux dédiés à l’activité aéroportuaire.

  Procédures d’agrément

Le dossier de demande d’agrément au Code des Investissements est déposé à l’Agence nationale chargée de la Promotion de l’Investissement et des Grands Travaux (APIX) qui délivre un récépissé de recevabilité ou de rejet.
Le dossier est instruit par l’APIX et transmis au Comité d’agrément pour avis.
L’APIX dispose d’un délai de dix (10) jours ouvrables, à compter de la date de délivrance du récépissé de dépôt, pour notifier à l’investisseur la suite réservée à sa requête.
Au terme de ces dix (10) jours ouvrables, les documents d’agrément sont mis à la disposition de l’investisseur, qui est tenu de se présenter au Guichet Unique de l’APIX, pour en prendre possession.
A l’expiration du délai imparti à l’APIX pour statuer sur la demande d’agrément et si aucune décision n’a été notifiée au demandeur, l’agrément est réputé accordé. L’APIX donne alors acte à l’intéressé, à la demande de celui-ci de son agrément sur le récépissé de dépôt.
Toutes les formalités administratives de création et d’extension (autorisation d’exercer, identification fiscale, immatriculation aux organismes sociaux etc..) sont prises en charge par le Guichet Unique de l’APIX.

 Composition du dossier de demande d’agrément

Pour tous les secteurs éligibles :
– Une demande d’agrément adressée au Ministre de l’Economie et des Finances S/c de Madame le Directeur Général de l’Agence nationale chargée de la Promotion de l’Investissement et des Grands Travaux (APIX), précisant la nature de l’activité et le lieu d’implantation ;
– Une fiche technique dactylographiée (dont le modèle est disponible au service accueil/Front Office de l’APIX) en dix (10) exemplaires (elle comprend la liste de matériels et matériaux) ;
– Un certificat d’inscription au registre du commerce,
– La photocopie légalisée des statuts notariés ou le procès verbal de l’Assemblée générale constitutive du GIE ou la copie légalisée d’une pièce d’identité, dans le cas d’une entreprise individuelle,

Pour les projets d’extension :
– Les états financiers du dernier exercice comptable
– Un quitus fiscal datant de moins de 6 mois.

Pour le secteur de l’agriculture :
– Le titre d’occupation du terrain d’assiette.

Pour les projets d’extraction de substances minérales :
– Le permis d’exploitation prévu par le code minier.

Pour le secteur du tourisme et des infrastructures :
– Les plans architecturaux et les plans d’exécution des travaux de réalisation des infrastructures.
– A défaut d’une base, un contrat de rattachement à un réceptif touristique existant pour les activités ludiques.
– L’autorisation d’ouverture et d’exploitation si le réceptif touristique comprend un casino et des salles de jeux.

Pour les secteurs de la santé et l’éducation :
– Les autorisations ministérielles requises dans ces domaines.

N.B
– Les suspensions des droits et taxes sont accordées pour le démarrage de la réalisation des projets proposés à l’agrément, sur la base des factures pro-forma et des connaissements.
– Les demandes de listes additives doivent être édifiantes quant à la destination des matériels et matériaux ciblés et leur articulation avec le programme agréé ;
Elles sont accompagnées de la lettre d’agrément et de la liste précédente.

  Lieu de dépôt des demandes d’agrément : Le Guichet Unique

Le Guichet Unique est un service de l’APIX qui assure :
– l’exécution de toutes les formalités administratives de création ou de modification des entreprises, en un même lieu, sur une fiche unique de demande d’immatriculations ;
– l’agrément au code des investissements ;
– le suivi des projets agréés aux cadres d’incitations susvisés.

  Avantages du Code des Investissements

Avantages liés à l’investissement :

Avantages particuliers accordés à l’investisseur pendant la phase de réalisation de l’investissement. Ces avantages couvrent une période de trois (03) ans et se présentent comme suit :

 Exonération des droits de douanes à l’importation des matériels et des matériaux qui ne sont ni produits ni fabriqués au Sénégal et qui sont destinés de manière spécifique à la production ou à l’exploitation dans le cadre du programme agréé ;

 Les modalités d’exonération des pièces de rechange, des véhicules de tourisme, lorsqu’ils sont spécifiques au programme agréé, et des véhicules utilitaires sont ainsi fixées :
– La liste des pièces de rechange est élaborée après l’acquisition des matériels agréés destinataires, sans pouvoir dépasser 10 %  de la valeur CAF de ces matériels établie à partir des déclarations d’importation.
– La liste concernant les véhicules utilitaires n’est signée et délivrée à l’investisseur qu’à la fin de la phase de réalisation de son programme.
La réalisation de tout projet agréé donne droit à un véhicule utilitaire destiné à l’exploitation.
En sus de ce premier véhicule utilitaire, pour chaque projet réalisé et dont les activités ont démarré, d’autres  véhicules utilitaires peuvent être exonérés, à raison d’un véhicule par cent cinquante millions de FCFA (150.000.000) de francs CFA investis en matériels de production.
Les entreprises doivent justifier que ces véhicules complémentaires sont liés à l’exploitation.

 Suspension de la taxe sur la valeur ajoutée exigible à l’entrée sur les matériels et matériaux qui ne sont ni produits ni fabriqués au Sénégal et qui sont destinés de manière spécifique à la production ou à l’exploitation dans le cadre du programme agréé, suivant des modalités qui sont précisées par décret ;

 Suspension de la taxe sur la valeur ajoutée facturée par les fournisseurs locaux de biens, services et travaux nécessaires à la réalisation du programme agréé, suivant des modalités qui sont précisées par décret.

Avantages accordés pendant la phase d’exploitation

Avantages fiscaux

Les avantages offerts sont répartis entre les différents régimes comme suit :

 Exonération de la Contribution Forfaitaire à la Charge des Employeurs (CFCE) pendant cinq (05) ans.
Si les emplois créés, dans le cadre du programme d’investissement agréé, sont supérieurs à deux cent (200) ou si au moins 90% des emplois créés sont localisés en dehors  de la région de Dakar, cette exonération est prolongée jusqu’à huit (08) ans.

 Avantages particuliers sur l’impôt sur les bénéfices :
Au titre de l’impôt sur les bénéfices, les entreprises nouvelles agréées sont autorisées à déduire du montant du bénéfice imposable une partie des investissements dont la nature sera définie par décret.
Pour les entreprises nouvelles, le montant des déductions autorisées est fixé à 40% du montant des investissements retenus. Pour chaque année d’exercice fiscal, le montant des déductions ne pourra dépasser 50% du bénéfice imposable.
Ces déductions peuvent s’étaler sur cinq (05) exercices fiscaux successifs au terme desquels, le reliquat du crédit d’impôt autorisé et non utilisé n’est ni imputable, ni remboursable.

 Pour les investissements au dessus de deux cent cinquante milliards (250 000 000 000) CFA (381 122 543,09 euros), le gouvernement peut accorder à l’investisseur, des conditions fiscales et douanières dérogatoires au code des investissements. Le Ministre compétent négocie avec l’investisseur les avantages et les soumet à l’avis de non objection du Premier Ministre (loi N°2007 – 25 du 22/05/2007).

Autres avantages

Les travailleurs recrutés, à compter de la date de mise en place des avantages d’exploitation consécutive à la notification par l’investisseur du démarrage de ses activités, sont assimilés aux travailleurs engagés en complément d’effectif pour exécuter des travaux nés d’un surcroît d’activités au sens de la législation du travail.
Par suite, les entreprises peuvent conclure avec les travailleurs recrutés, à compter de la date d’agrément, des contrats de travail à durée déterminée, pendant une période limitée à cinq (05) ans.


  Quelles sont les caractéristiques du statut d’Entrepreneur Franche Exportation (EFE) ?

Le champ d’application du statut de l’EFE se résume à :
l’agriculture au sens large, l’industrie et les téléservices.

Critères d’admission :
Pour être agréée, l’entreprise doit justifier d’un potentiel à l’exportation de 80 % au
moins par rapport à son chiffre d’affaires.

Garanties et Avantages:
L’agrément au statut de l’EFE garantit :
– le libre transfert des fonds nécessaires à la réalisation de l’investissement et des
opérations commerciales et financières, à destination des pays extérieurs à la zone
franc ;
– le libre transfert des salaires pour les employés étrangers ;
– le libre transfert des dividendes pour les actionnaires étrangers ;
– le libre recrutement du personnel.
– l’arbitrage du Centre International pour le règlement des différends relatifs aux
investissements (CIRDI).
En plus de ces garanties, des avantages distincts sont accordés aux entreprises.

Durée des avantages :
Ces avantages ont une durée de 25 ans renouvelable à partir de la date d’application
de la loi (15 octobre 1996).

Procédures d’agrément et Formalités administratives :
L’APIX dispose de 30 jours pour instruire les demandes d’agrément. Au delà de ce
délai et en l’absence de réaction de  la part  de l’APIX, l’agrément est réputé avoir été accordé.

Dossier d’agrément :

Pour toutes les Entreprises :
– une demande adressée au Ministre chargé des Finances, comportant la nature détaillée de l’activité et le lieu d’implantation ;
– une pièce nationale d’identité pour les entreprises individuelles, copie notariée des statuts pour les personnes morales ou le procès verbal de l’assemblée générale constitutive ;
– une fiche technique en 10 exemplaires mettant l’accent sur les marchés ciblés, ainsi que la répartition du chiffre d’affaires suivant les ventes locales et les exportations, ainsi que le détail des investissements nécessaires pour atteindre ces objectifs.
– les copies des contrats signés avec les clients, des bons de commandes et / ou des lettres d’intention pour les télés services.

Pour les entreprises existantes :
– un quitus fiscal datant de moins de 06 mois ;
– les états financiers du dernier exercice social ;
– un relevé des déclarations d’exportation des deux dernières années portant les  valeurs et les poids des produits exportés. Ce relevé doit être certifié exact par l’administration des douanes ;
– un relevé des déclarations de TVA des deux dernières années certifié par l’administration fiscale ;
– un certificat de fabrication ou de production (pour les entreprises agricoles) de chaque produit exporté.

Pour les entreprises de télé services existantes :
– les états financiers du dernier exercice comptable ;
– un relevé des déclarations de taxe sur la valeur ajoutée des deux dernières années, certifié exact par l’administration fiscale ;
– les copies des contrats signés avec les clients et les bons de commande correspondants ;
– les copies des facturations établies au nom des clients ;
– les avis de crédits des banques.

Lieu de dépôt des demandes d’agrément : Le Guichet Unique
Le Guichet Unique est un service de l’APIX qui assure :
– l’exécution de toutes les formalités administratives de création ou de modification des entreprises, en un même lieu, sur une fiche unique de demande d’immatriculations ;
– l’agrément au statut de l’entreprise franche d’exportation ;
– le suivi des projets agréés aux cadres d’incitations susvisés.

Obligations des Entreprises agréées :
Elles sont tenues de déposer :
– une déclaration fiscale à la Direction des Impôts et des Douanes ;
– une déclaration mensuelle du chiffre d’affaires à la Direction des Impôts et des Douanes ;
– des déclarations pour toutes les exportations ou importations à la Direction Générale des Douanes ;
– les statistiques comptables et financières de l’entreprise destinées à la Direction chargée des Statistiques ;
– les états financiers annuels certifiés par un cabinet comptable ainsi que les états de répartition des ventes entre l’exportation et le marché national, à l’APIX ;
Elles doivent réaliser 80 % de leur chiffre d’affaires annuel à l’exportation.

Avantages
– Exonération des droits de douanes et du timbre douanier sur les véhicules utilitaires et sur les véhicules de tourisme et moyens de transport destinés à la production ;
– Exonération de tout impôt ayant pour assiette les salaires versés par les entreprises ;
– Exonération de tous les droits d’enregistrement et de timbre lors de la constitution et de la modification des statuts de la société ;
– Exonération de la contribution des patentes, de la contribution foncière sur les propriétés bâties et sur les propriétés non bâties, de la contribution des licences ;
– Possibilité de conclure des CDD pendant une période limitée à cinq (5) ans ;
– Exonération de l’impôt sur le revenu des valeurs mobilières prélevé par l’entreprise sur les dividendes distribuées ;
-Perception de l’impôt sur les sociétés au taux de 15 %.

  Quelle structure juridique adopter ?

Les ministres de la Justice des 14 Etats membres de l’Organisation pour l’Harmonisation du Droit des Affaires en Afrique (OHADA) ont adopté en Avril 1997, une série de textes constituant les bases d’un droit économique modernisé commun aux pays de l’Union Economique et Monétaire Ouest Africaine (UEMOA) et de la Communauté Economique et Monétaire de l’Afrique Centrale (CEMAC). En outre, ces nouveaux textes modifient en profondeur le paysage des affaires en prônant la libéralisation de l’activité économique, avec des garanties juridiques solides.
Il s’agit de :
– l’Acte uniforme portant sur le Droit Commercial Général,
– l’Acte Uniforme relatif au droit des Sociétés Commerciales et du Groupement d’Intérêt Economique, et
– l’Acte Uniforme portant sur l’organisation des sûretés.

Ces différents actes sont en vigueur depuis le 1/01/1998.

Le droit des Sociétés au Sénégal est donc complété depuis 1998, par l’Acte Uniforme de l’OHADA (Organisation pour l’Harmonisation du Droit des Affaires).
Ces sociétés sont également régies par :
. Le décret 86.104 du 19 août 1986 le décret 95.364 du 14 avril 1995 portant la création du NINEA et du répertoire national des Entreprises et des Associations.
. La loi 95.34 du 29 décembre 1995 et décret 96.869 du 15 octobre 1996 portant statut de l’Entreprise Franche d’Exportation.

– Toute activité commerciale directe avec l’étranger est subordonnée à l’obtention de la carte d’importateur – exportateur, valable 4 ans également délivrée par la Chambre de Commerce (décret 87-646 du 15 mai 1987).

– Il existe d’autre part, des restrictions pour l’accès des étrangers à certaines professions. Les professions de transporteur, de boulanger ou de mareyeur sont réservées aux personnes physiques ou morales de nationalité sénégalaise.

– Les professions libérales sont également inaccessibles aux étrangers. Il est toutefois possible, pour le cas de certaines professions libérales (activité d’expertise comptable ou de conseil par exemple), de créer une société commerciale de nationalité sénégalaise.

Sur le plan juridique, deux approches d’implantation sont possibles

– Créer une entreprise de droit sénégalais.
– Constituer une filiale de droit sénégalais ;
– Créer un Bureau de représentation ;

Toutefois, toute personne, quelle que soit sa nationalité, désirant exercer en société une activité commerciale, industrielle ou artisanale sur le territoire sénégalais, peut choisir l’une des formes juridiques qui convient à l’activité envisagée, parmi celles prévues par la législation sénégalaise et l’Acte uniforme relatif au droit des sociétés commerciales et du Groupement d’Intérêt économique, (SNC, SCS, SARL, SA, et le Groupement d’Intérêt Economique (GIE).

  L’entreprise individuelle

C’est la forme la plus simple. Elle constitue un des moyens les moins onéreux pour effectuer un essai si l’avenir de l’entreprise est incertain.
La particularité de l’entreprise individuelle est que l’entrepreneur exploite pour son propre compte. Il est donc seul maître  de son affaire.
Cette forme entraîne la responsabilité illimitée : lorsque l’entreprise individuelle a des dettes, l’entrepreneur devra les rembourser, en vendant au besoin ses biens personnels et familiaux.

  La Société en Nom Collectif (SNC)

La Société en Nom Collectif est celle dans laquelle tous les associés sont commerçants et répondent indéfiniment et solidairement des dettes sociales. Le capital social est divisé en parts sociales de même valeur nominale.
Les statuts peuvent désigner un ou plusieurs gérants associés ou non, personnes physiques ou morales, ou en prévoir la désignation dans un acte postérieur.

  La Société en Commandite Simple (SCS)

La Société en Commandite Simple est celle dans laquelle coexistent un ou plusieurs associés, indéfiniment et solidairement responsables des dettes sociales, dénommés « associés commandités », avec un ou plusieurs associés responsables des dettes sociales dans la limite de leurs apports dénommés « associés commanditaires » ou « associés en commandite » et dont le capital est divisé en parts sociales.

  La Société à Responsabilité Limitée (SARL)

C’est une société constituée entre des associés qui ne supportent les pertes qu’à concurrence de leurs apports et dont le capital est divisé en part sociales.

Constitution d’une S.A.R.L
Pour constituer une SARL, il faut :
– être une personne  physique  ou morale  au  moins (lorsque la société est créée par une seule personne, on parle de société à responsabilité limitée unipersonnelle -SURL) ;
– avoir un capital social d’un montant minimum d’un million (1000 000) CFA.
La souscription  totale des parts sociales par les associés  et leur libération intégrale sont obligatoires.
Le capital est divisé en parts sociales égales dont  le montant nominal de chaque part ne doit  pas être inférieur à cinq mille (5 000) francs CFA.

La gestion de la S.A.R.L
La S.A.R.L est gérée par un ou plusieurs gérants qui sont des personnes physiques. Ils sont choisis parmi les associés ou en dehors d’eux. Le gérant est chargé d’accomplir  tous les actes  de gestion de la société. Il engage la société même  lorsqu’il effectue au nom de celle- ci des actes qui ne relèvent pas de son objet.

Le contrôle de  la S.A.R.L : la désignation d’un commissaire aux comptes
La désignation d’un commissaire aux comptes pour contrôler la gestion de la S.A.R.L est facultative. Elle n’est obligatoire que lorsque la S.A.R.L remplit l’une des conditions suivantes :
– le capital social est supérieur à dix millions (10 000 000)  de francs CFA ;
– le chiffre d’affaire annuel  est supérieur  à deux cent cinquante millions
(250 000 000) de francs  CFA ;
– l’effectif permanent est supérieur à cinquante (50) personnes.

  La Société Anonyme (SA)

La S.A est une société dont le capital social est divisé en actions et qui est constituée entre des associés qui ne supportent les pertes qu’à concurrence de leurs apports.

Constitution de la S.A
Pour constituer une S.A il faut au minimum :
– un associé ;
– dix millions (10 000 000) CFA de capital.
Toutes les actions doivent être souscrites. Le capital est divisé  en actions dont le montant nominal ne peut  être inférieur  à  dix mille (10 000) CFA.
En ce qui concerne les actions en numéraire, le quart au moins de leur valeur nominal doit être libéré au moment de la constitution de la société. Par contre, les apports en nature doivent être intégralement  libérés, après détermination  de leur valeur par un commissaire aux apports.

Les organes de gestion
Les associés  doivent choisir comme mode d’administration de la S.A
– soit la société Anonyme avec conseil d’administration
– soit la société Anonyme  avec administrateur général
La S.A avec Conseil d’Administration
Le Conseil d’administration est composé  de trois membres au moins et de douze au plus. Le nombre d’administrateurs est déterminé par les associés réunis en assemblée générale constitutive.
La S.A est dirigée :
– soit par un Président Directeur Général (P.D.G) nommé par le Conseil d’Administration parmi ses membres  qui assurent la direction de la société  et préside le Conseil d’Administration  ainsi que les assemblées générales.
– soit par un Président du Conseil d’Administration  et un Directeur Général.
Dans ce cas de figure, le Président est nommé par le Conseil d’Administration parmi ses membres ; Le Directeur Général est nommé par  le Conseil  d’Administration parmi ses membres ou en dehors d’eux. Il assure la direction générale de la société.
La S.A. avec Administrateur Général
Les sociétés anonymes comprenant un nombre d’actionnaires égal ou inférieur à trois, ont la faculté de ne pas constituer un conseil d’administration et peuvent désigner un administrateur général qui assume sous sa responsabilité les fonctions d’administration et de direction générale  de la société.
L’administrateur général est choisi parmi les actionnaires ou en dehors d’eux.

Contrôle  de la Société Anonyme : La désignation d’un commissaire aux comptes.
Les associés doivent obligatoirement, au moment de la constitution  de la S.A  désigner un ou des commissaires aux comptes inscrits au tableau  de l’ordre  des experts agréés du Sénégal.

  Le Groupement d’Intérêt Economique (GIE)

Le groupement d’intérêt économique (GIE) est une entité dont le but est la mise en œuvre pour une durée déterminée, de tous les moyens propres à faciliter ou à développer l’activité économique de ses membres, à améliorer ou à accroître les résultats de cette activité. Celle-ci doit se rattacher essentiellement à l’activité économique de ses membres dont le caractère ne peut-être que spécifique.
Le GIE peut-être constitué sans capital. Il ne donne pas lieu à réalisation et partage de bénéfices.

Coût de Constitution d’une Société
Le montant des coûts de constitution de la SARL et de la SA, formes de société les plus utilisées. Il se décompose comme suit :
SARL : capital social : 1 000 000 – Frais de constitution : 250 000
SA : capital social : 10 000 000 – Frais de constitution : 570 000

  Quelles formalités pour entreprendre ?

  Les formalités de constitution

L’entreprise individuelle
L’immatriculation au registre du commerce est la seule formalité de constitution pour l’entreprise individuelle. Elle est faite au greffe du tribunal  régional du lieu d’implantation

Les sociétés (SARL et SA)
Le passage chez un notaire est obligatoire pour la constitution d’une société et ce dernier peut effectuer pour le compte des fondateurs la totalité des formalités.
Les fondateurs doivent réunir les informations suivantes avant d’aller voir le notaire: adresse du  siège social, dénomination sociale, forme juridique choisie, capital social et répartition, noms des associés et leurs coordonnées, objet social, nom des gérants, administrateurs, président du conseil d’administration, directeur général ou Administrateur Général…, selon qu’il s’agisse d’une SARL ou d’une SA. , nom du commissaire aux comptes s’il y a lieu.

Le GIE
Les formalités de constitution se résument en la rédaction des statuts, du règlement intérieur et du procès verbal (PV)  de constitution  et de nomination, l’enregistrement des statuts, du règlement intérieur et du P. V. de l’assemblée générale constitutive, l’immatriculation au registre du commerce.

  Les formalités en vue de l’obtention du NINEALES

L’entreprise quelle que soit sa forme juridique (GIE, entreprise individuelle, société) est tenue de s’immatriculer au Répertoire des Entreprises et Association, pour l’obtention d’un Numéro d’Identification Nationale des Entreprises et Associations (NINEA).

Le dirigeant doit d’abord constituer une demande comprenant les pièces suivantes :

Pour une entreprise individuelle : une demande adressée au Chef du Centre des services fiscaux de la localité de l’entreprise individuelle, copies du registre du commerce, du contrat de bail enregistré, du reçu de l’acquittement de la patente de l’année en cours, de la carte nationale d’identité, timbre fiscal 1000 CFA.

Pour une société : une demande adressée au Chef du Centre des services fiscaux de la localité du siège de la société, les copies des statuts enregistrés, du registre de commerce, du contrat de bail enregistré, timbre fiscal 1000 CFA.

Pour un GIE : une demande adressée au Chef du Centre des services fiscaux de la localité du siège du GIE, la lettre précisant l’option d’imposition choisie  (impôt sur le revenu des membres ou impôt sur les sociétés ), copies des statuts, règlement intérieur et P. V enregistrés, du registre du commerce, du contrat de bail enregistré, du reçu de l’acquittement de la patente de l’année en cours,  lettre précisant l’option d’imposition choisie  (impôt sur le revenu des membres ou impôt sur les sociétés )
de la carte nationale d’identité des membres en cas d’option pour l’imposition sur le revenu des membres, timbre fiscal 1000 CFA.

Le bureau NINEA est au ministère de l’économie et des finances.

  Les formalités sociales

Déclaration d’ouverture auprès de l’Inspection du travail
« Toute personne physique (individu) ou morale (GIE, société, association) qui se propose d’ouvrir un établissement ou même un chantier de quelque nature que ce soit, doit en faire au préalable la déclaration à l’Inspection du travail et de la sécurité sociale du lieu d’implantation de l’Etablissement ».

La déclaration d’établissement doit être faite auprès de l’Inspection régionale du travail  et de la sécurité sociale du lieu du siège social de l’entreprise, au moyen d’un formulaire appelée «  Déclaration d’Etablissement » qu’il faut remplir et déposer en cinq exemplaires. L’inspection appose son visa et délivre un numéro  d’identification.

Affiliation à la Caisse de Sécurité Sociale (C.S.S)
Toute personne physique (individu) ou morale (GIE, société…) qui occupe des travailleurs salariés, quels que soient leur sexe, leur nationalité et exerçant ses activités au Sénégal, est tenue de demander son affiliation à la Caisse de Sécurité Sociale, quelle que soit la durée de l’emploi pour laquelle le travailleur a été recruté.

Affiliation à l’Institution de Prévoyance Retraite du Sénégal (IPRES)
Toute personne physique (individu) ou morale (GIE, société…) qui emploie un ou plusieurs salariés est tenu d’adhérer aux régimes de l’IPRES : Régime Général de Retraite et éventuellement Régime Complémentaire des Cadres.
  Quelles structures d’appui ?

  Agence Nationale Chargée de la Promotion de l’Investissement et des Grands Travaux (APIX)

L’Agence est une structure autonome dont la création remonte à Juillet 2000. Son objet principal est d’assister le Président de la République du Sénégal dans la conception et la mise en œuvre de la politique définie dans les domaines de la promotion de l’investissement et des grands travaux. A ce titre, l’APIX exerce les missions suivantes :

1.  Promotion de l’investissement
Dans ce domaine précis, les textes fixant les règles d’organisation et de fonctionnement de l’APIX confient à l’Agence de promotion de l’investissement et des grands travaux les missions et services ci-après :

Missions :
• Amélioration de l’environnement des affaires au Sénégal
• Promotion du Sénégal comme destination d’investissement
• Recherche et identification d’investisseurs nationaux et étrangers
• Suivi des contacts et évaluation des projets d’investissement

Services :
• Mise à disposition permanente d’informations économiques, commerciales et technologiques ;
• Accueil et accompagnement des investisseurs à toutes les étapes de l’investissement ;
• Assistance à l’investisseur pour les formalités d’immatriculation et d’obtention des diverses autorisations administratives ;
• Orientation vers les structures de financement et dans la recherche de partenariat ;
• La résolution de problèmes administratifs.

L’APIX exerce par ailleurs toutes les fonctions dévolues au guichet unique :

Le Guichet Unique
• Informations sur les deux régimes incitatifs gérés par l’APIX (Code des Investissements et Entreprise Franche d’Exportation) : critères d’éligibilité, nature des avantages, modalités pratiques de jouissance des avantages, etc.…
• Réception et instruction des demandes d’agrément dans un délai maximum de 10 jours pour le Code des Investissements et de 21 jours pour le Statut de l’Entreprise Franche d’Exportation.
• Assistance dans l’accomplissement des formalités administratives d’immatriculation (Numéro d’Identification National des Entreprises et des Administrations – NINEA-, Caisse de Sécurité Sociale, institution de retraite).
• Le suivi des projets d’investissements agréés

Probleme Solving
• Rôle d’intermédiation et de facilitation entre les opérateurs économiques et les administrations.

Génération d’Investissements
• Accueil et accompagnement des investisseurs.
• Assistance au partenariat.
• Assistance dans la recherche de financement.

Centre de Suivi et de Documentation
• Suivi physique de la mise en œuvre des projets agréés à travers des missions hebdomadaires sur le terrain : ces visites permettent de mesurer l’état d’avancement de la mise en œuvre des projets et offrent une opportunité de dialogue entre les agents de l’APIX et les promoteurs autour des difficultés que ces derniers sont susceptibles de rencontrer.
• Centralisation, organisation et conservation de toute la documentation disponible à l’Agence.
• Plateforme d’informations et de données à caractère économique, financier, technique et commercial
– Etudes économiques ;
– Publications ;
– études de cas et études sectorielles ;
– Revues et périodiques ;
– Base de données : économiques et commerciales, et sur les différents secteurs de l’économie nationale ;
– Répertoire des différents événements économiques et commerciaux susceptibles d’intéresser les investisseurs ;
– Informations économiques et commerciales sur les autres pays de l’UEMOA. »

2. Centre de facilitation des procédures administratives applicables à l’investissement (CFPA)

La mise en oeuvre de la loi 2005-26 du 26 août 2005 portant modernisation des procédures administratives applicables à l’investissement,  a abouti à la création, au sein de l’Agence Nationale chargée de la Promotion de l’Investissement et des Grands Travaux (APIX), du Centre de Facilitation des Procédures Administratives (CFPA).

Fonctionnel depuis juillet 2006, le CFPA est devenu l’interlocuteur privilégié des investisseurs désireux de s’implanter ou de procéder à l’extension de leurs activités au Sénégal, pour l’obtention des autorisations et permis nécessaires à la réalisation de leurs projets.

Le Centre de Facilitation des Procédures Administratives, innovation majeure dans le dispositif d’appui à l’investissement de l’APIX, se veut une interface entre porteurs de projet et administrations, pour une prise en charge optimale des formalités administratives applicables à l’investissement. Il est, à cet effet, habilité à accomplir toutes les démarches administratives nécessaires à la réalisation d’un projet d’investissement.

Organisation du CFPA
En conséquence, le CFPA comprend :
– le Bureau des Permis et Autorisations (BPA) : service d’assistance aux investisseurs pour l’obtention d’autorisations, de permis ou d’agréments auprès des Administrations publiques ;
– le Bureau des Formalités Domaniales (BFD) : service d’assistance aux investisseurs pour la réalisation de formalités domaniales et pour l’obtention des assiettes foncières nécessaires à la réalisation de leurs projets ;
– le Bureau d’appui à la Création d’Entreprise (BCE) : service d’assistance aux créateurs d’entreprise pour la réalisation des formalités administratives prévues dans le cadre de la création d’entreprise.

Missions spécifiques
Elles consistent en :
• la mise à disposition d’informations pertinentes concernant les éléments constitutifs de demandes d’autorisations, licences, baux, etc.
• la réception des requêtes, l’étude de recevabilité et la transmission, dans les délais requis, à l’administration compétente ;
• la transmission à l’investisseur de la suite réservée à sa requête
• la création d’entreprise.

Améliorations apportées par la création du CFPA
• les requêtes des investisseurs sont traitées dans des délais (45 jrs calendaires) connus d’avance et de toutes les parties prenantes ;
• en cas de dépassement du délai ou de rejet non motivé, dessaisissement de l’administration par le Premier Ministre, qui fait examiner la requête par une commission, avec obligation de lui soumettre une proposition de décision dans les 15jours ;
• réduction drastique des délais de création d’entreprise (48 H).

Résultats attendus pour l’investisseur :
• guichet unique pour l’accomplissement de toutes les formalités administratives ;
• simplification et allégement des procédures ;
• plus de fluidité dans le traitement des requêtes ;
• existence d’une voie de recours ;
• prévisibilité du délai de réalisation des projets d’investissement.

Contacts
Adresse : 52-54, Rue Mohamed V, BP 430 Dakar
Tél. : (221) 849 05 55
Fax : (221) 823 94 89
Email : apix@sentoo.sn      www.apix.sn

  Agence pour le Développement et l’Encadrement des PME (ADEPME)

L’ADEPME est une structure d’appui créée par le Gouvernement du Sénégal.
Les services offerts par l’Agence s’articulent autour du :

Centre d’accueil, d’information et de documentation – Observatoire de l’Entreprise
L’Agence accueille et informe les promoteurs et les opérateurs sur les différents services d’appui aux entreprises. Elle leur offre un ensemble d’informations pratiques sur la création et / ou le développement d’entreprise, les sources de financement et d’intermédiation financière locales et internationales accessibles aux MPE et PME etc.

Pour des informations plus spécifiques, elle les oriente vers les sources d’aide plus appropriées.

Avec la mise en place d’un Observatoire de l’Entreprise, l’Agence diffuse, y compris en ligne, de l’information relative à la création et au développement de l’entreprise privée au Sénégal : cartes d’identité des PME, secteurs d’activité, répartition géographique etc..

L’Agence collecte, traite et met à la disposition des promoteurs et entrepreneurs des informations capables de les renseigner sur les opportunités d’affaires au Sénégal et sur les marchés étrangers en relation avec les bases de données de l’APIX, du CEPEX et de la Bourse de Sous-traitance.

Le centre de documentation et d’information économique (à terme également disponible sous forme d’intranet) agit également comme un centre de veille technologique et stratégique auprès des chefs d’entreprises recherchant des informations innovatrices dans leur métier.

Pré – diagnostic
L’ADEPME aide les promoteurs à mieux cerner leurs besoins et leur offre :
• des services préliminaires d’analyse de projet d’entreprise,
• d’évaluation des motivations et compétences entrepreneuriales,
• d’analyse de la faisabilité financière et commerciale des projets, etc.
De concert avec d’autres partenaires impliqués dans le développement de l’entrepreneurship, elle assure des formations en entrepreneuriat.
Pour les opérateurs porteurs d’un projet de développement ou de restructuration, l’Agence offre des services de pré-diagnostic général afin de faire le point et d’élaborer un plan stratégique de développement ou de restructuration.

Conseil en création et en développement d’entreprise
L’Agence assiste et accompagne les promoteurs tout au long du processus de mise en place de leurs entreprises.

Elle leur offre, sous forme d’ateliers de formation et de coaching de l’aide à la préparation du plan d’affaires, à l’élaboration des états financiers prévisionnels, des études de faisabilité et de marché, de l’aide à la recherche de financement etc.

Elle les informe également sur les procédures administratives et légales.
Aux entreprises en phase de croissance ou d’expansion, l’Agence propose des services de suivi-conseil (en diagnostic organisationnel, commercialisation, finance-comptabilité, gestion des opérations et de la production, gestion des ressources humaines, affaires légales et fiscales, etc.).
Des activités de formation en techniques de gestion sont également offertes aux entrepreneurs et promoteurs afin de les aider à approfondir leurs connaissances en gestion.

L’ADEPME apporte également son assistance dans le processus de mise à niveau de l’entreprise : mise aux normes de qualité internationales, accompagnement du plan de restructuration ou de développement

Renforcement des capacités des chefs d’entreprises
L’Agence organise des séances périodiques de formation sur des thèmes visant l’amélioration :
• de la compétence des entrepreneurs
• de la compétitivité des entreprises
• de l’intégration des PME dans un environnement professionnel
Des ateliers de formation des formateurs sont également organisés en vue de l’acquisition et du transfert de méthodologies.

Contacts
9, Fenêtre Mermoz
TEL : (221) 869 70 70  FAX : (221) 860 13 63
E-mail : adepme@adepme.sn     www.adepme.sn

  Société d’Aménagement et de Promotion des Côtes et Zones Touristiques du Sénégal (SAPCO)

La SAPCO – Sénégal, Société d’Aménagement et de Promotion des Côtes et Zones Touristiques du Sénégal, conformément à ses nouvelles missions, a défini une nouvelle stratégie basée principalement sur l’aménagement de nouveaux sites et le développement de nouveaux produits. Sa nouvelle mission d’aménagement et de promotion permet une meilleure coordination de l’aménagement des zones touristiques.

La SAPCO – Sénégal est chargée :
• D’identifier des sites touristiques;
• De rechercher des investisseurs nationaux et étrangers susceptibles de financer des projets hôteliers et para hôteliers;
• De céder ou louer des terrains viabilisés à des promoteurs ou des gérants qualifiés;
• De veiller au respect, par les promoteurs appelés à s’établir sur la zone, des normes et règles d’urbanisme et d’architecture, dans le cadre du plan d’aménagement établi par le gouvernement;
• De gérer les stations touristiques en assurant l’entretien des équipements, la propreté et le salubrité de l’environnement, la sécurité des personnes et des biens, la promotion des investissements et l’animation.

Contacts
Adresse : 5 Cité Comico Liberté 6 extension VDN
BP : 3112 Dakar (Sénégal)
Tel : (221) 869 08 88
Fax : (221) 867 21 22
E-mail : sapco@orange.sn

  Agence pour la Promotion et le Développement de l’Artisanat (APDA)

L’Agence pour la Promotion et le Développement de l’Artisanat A.P.D.A a été créée par le décret 2002-934 du 03 octobre 2002, pour relever le niveau de compétitivité du secteur artisanal sénégalais. Son programme de promotion et de développement de l’artisanat s’articule autour d’objectifs opérationnels essentiels pour la transformation qualitative et quantitative du secteur artisanal à savoir :
• Le financement de l’artisanat
• l’aménagement et l’exploitation des sites, infrastructures et services de
promotion de l’artisanat.

L’APDA a pour mission :
• de participer à la mise en œuvre de la politique de promotion et de
développement de l’artisanat définie par les pouvoirs publics ;
• d’aider à la création d’entreprises artisanales ;
• de participer à la conception et au développement des infrastructures de
soutien au développement de l’artisanat ;
• de favoriser l’émergence d’activités de soutien à l’artisanat ;
• d’aider au renforcement des capacités de gestion des entreprises
artisanales ;
• de favoriser l’accès au crédit des entreprises artisanales, notamment par
la mise en place de lignes de refinancement mises à la disposition de l’Agence ;
• de former et d’informer les dirigeants d’entreprises artisanales et leurs
employés ;
• de faire toute proposition d’amélioration de la gestion et de la réglementation
applicables à l’artisanat.

Contact
N°30 Mermoz extension X VDN, BP 45415 Dakar (Fann),
TEL : (221) 864.47.10 Fax (221)864.48.68
apda@apdasn.org   www.apdasn.org

  Agence d’Aménagement et de Promotion des Sites Industriels (APROSI)

A pour objectif d’aménager des sites, locaux professionnels pour les investisseurs et gérer le foncier industriel, notamment dans les régions.

Contact
Rue 14 prolongée X avenue Bourguiba
B.P 4114 Dakar
TEL: (221) 865 20 60 FAX: (221) 824 14 33

  Agence Sénégalaise de Promotion des Exportations (ASEPEX)

ASEPEX a pour mission de mettre en œuvre la stratégie de développement des exportations. ASEPEX accompagne des exportateurs Sénégalais aux foires du Sénégal ainsi qu’aux foires internationales.

Contact
Route de Méridien, Almadies, BP 14709 Dakar, Tél. 869.20.21, Fax 869.20.22, Email asepex@asepex.sn , Web www.asepex.sn

  Trade point Sénégal (TPS)

Le TPS est un centre de facilitation du Commerce Extérieur. Son objectif est d’ouvrir le marché international à tous les opérateurs économiques du Sénégal.
Le TPS est relié au réseau international du Trade Point et dispose d’un accès immédiat à de nombreuses bases de données via Internet.

Contact
Bd du Centenaire de la Commune  B.P 21 874
TEL : (221) 839 73 73  FAX : (824 33 32)
www.tpsnet.org       tpdakar@tpsnet.org

  Centre pour le Développement des Entreprises (CDE)

Le CDE apporte un soutien non financier avec subventions à la fourniture de services de développement de l’entreprise ACP : Assistance directe à l’entreprise (technique, commerciale ….), soutien aux initiatives conjointes d’opérateurs ACP/ UE dans les secteurs économiques, renforcement de compétitivité et rentabilité des entreprises des pays ACP (maîtrise et transmission de savoir faire …), rapprochement par secteur, par métier ou par activité des entrepreneurs ACP à leurs homologues de l’UE.

Contact
Sotrac Mermoz lot 90, 4ème étage. BP : 16 770 Dakar Fann
Tél. 869.60.70, Fax 860.28.00, E-mail: aab@cde.int www.cde.int

  Projet de Promotion des Investissements Privés (PPIP)

Les services du PPIP tournent autour des services suivants :
L’amélioration du climat de l’investissement, la consolidation de la productivité du secteur privé local, la consolidation de l’investissement étranger, l’exécution des réformes de politique sectorielle, le renforcement des investissements sectoriels, l’appui au renforcement des capacités de l’entreprise, l’appui à l’exécution de projet de l’entrepris: Faciliter l’accès des PME aux financements, améliorer les capacités techniques et l’accès aux nouvelles technologies, améliorer les capacités de gestion, faciliter l’accès des marchés.

Contact
Avenue Cheikh Anta DIOP
BP. : 45795 Code Postale 12524 Dakar,
Tél. : (221) 869 60 60 / Fax +(221) 869 60 61, E-mail: ppip@ppip.sn

  Cadres Sans Frontière Afrique – Sénégal (CSFA – Sénégal)

CSFA – Sénégal est une association sénégalaise autonome qui vise à favoriser l’émergence et la réussite de projets d’entreprise, en accompagnant des créateurs d’entreprise pour les conseillers, les former, les aider à s’implanter au mieux et assurer  le suivi de leurs entreprises.

Objectifs : Aider à entreprendre avec le  Sénégal

• Apporter toute assistance et le suivi nécessaire aux promoteurs, dirigeants d’entreprises et associations ou  groupements d’entrepreneurs ;
• Faciliter la réinsertion au Sénégal des migrants africains en général et sénégalais en particulier, par la création d’entreprises ;
• Apporter assistance, appui et encadrement aux étrangers désirant développer des activités au Sénégal ;
• Former et accompagner des créateurs et des dirigeants d’entreprises ;
• Encourager l’entrepreneuriat à tous les niveaux du système éducatif et de la formation professionnelle ;
• Apporter tout appui aux bailleurs de fonds, organisations internationales, nationales, pour la formulation et l’exécution de programmes de développement, d’insertion et de réinsertion, de formation et d’appui à la création, à la gestion et au développement d’entreprise.

Avec son Centre d’Accueil et d’Accompagnement des Projets d’Entreprises au Sénégal,
CSFA – SENEGAL assure les services suivants :

Accueil / Orientation
• Accueil, Orientation, Informations sur le cadre général et / ou spécifique
(sectoriel, local) de la création d’entreprise, sur l’environnement juridique,
fiscal et économique, les réalités locales avec leur spécificité et leur       complexité ;
• Organisation d’activités d’information et de diffusion de connaissances dans tous les domaines liés à l’entreprise et à son environnement en séance individuelle ou collective.

Formation à la création et à la gestion d’activités économique
• Former et accompagner les créateurs d’entreprises, les dirigeants de micro, petites et moyennes entreprises
• Leur permettre de créer, gérer et développer une micro, petite et moyenne entreprise.

Etude de projets
• Etude d’identification de projets;
• Etude de marché;
• Etude de faisabilité de projets dans tous les secteurs d’activités.

Assistance / encadrement
CSFA – SENEGAL :
• aide à l’installation matérielle de l’entreprise,
• conçoit et met aux points différents tableaux de bord,
• met à la disposition des micros, petites et moyennes entreprises toute l’expertise nécessaire dans divers domaines et leur  apporte un regard extérieur critique et réaliste,
• conseille utilement  les chefs de ces micro, petites et moyennes entreprises sur toutes sortes de points particuliers afin de leur éviter des erreurs coûteuses ou fatales.

Appui / assistance aux organismes et institutions
CSFA -SENEGAL assure la maîtrise d’œuvre en tant qu’opérateur dans le cadre de l’exécution de programme de développement, apporte une assistance en matière de formulation de stratégies et de programme d’appui à la création et au développement de micro, petites et moyennes entreprises.

Contact
Avenue Bourguiba X Rte du Front de Terre, Cité ETPD N°11 B.P 3437 Dakar
TEL : (221) 825 98 11   FAX : (221) 825 98 11
E-mail : csfa@orange.sn

  Projet « initiatives de Co- développement »

Composante Accompagnement des Initiatives économiques des Migrants

Un accompagnement est proposé à des migrants porteurs de projets dont l’investissement proprement dit n’est pas financé sur le projet mais sur fonds propres ou par d’autres sources (prêts bancaires ou aides à la réinsertion de l’Office des Migrations Internationales, etc.).

L’accompagnement apporté aux bénéficiaires peut comporter les interventions suivantes :
– Conseil à la conception et au montage des projets, pouvant s’effectuer en France et/ou au Sénégal (bilan professionnel, démarches administratives, contacts professionnels en France et/ou au Sénégal, études techniques et financières…) ;
-Renforcement des capacités adapté au secteur d’intervention envisagé, à la gestion ou à la comptabilité, dispensée en France et/ou au Sénégal en fonction des besoins exprimés et identifiés ;
– Actions de suivi pendant une durée d’au moins 12 mois pour accompagner le porteur de projet.

Contact
Projet « Initiatives de Co – Développement »
Cellule de Coordination : Direction de l’Assistance Technique
106, rue Carnot, 2ème Etage BP 4029 Dakar
TEL: (221) 822 79 70 FAX: 822 11 61
E.mail:codev@primature.sn
Site web: www.codev.gouv.sn

Cellule Relais en France : pS -Eau
32, rue Le Peletier 75 009 Paris
TEL : 01 53 34 91 22
cressan@pseau.org
  Quelle fiscalité pour votre entreprise ?

1 – L’Impôt sur les Sociétés (I.S)

Cet impôt est au taux unique de 25% des bénéfices, payable en trois fois dans l’année suivant l’exercice clôturé. Le CGI admet le report sur en trois ans des pertes et sans limite pour les amortissements réputés différés.
Il existe un traitement privilégié des plus-values selon le moment de leur réalisation :
. les plus-value réalisées au cours de l’exploitation sont comptabilisées pour le calcul de l’IS si elles sont réinvesties en immobilisation dans les trois ans après leur réalisation.
. les plus-values réalisées à la fin de l’exploitation sont comptabilisées pour le tiers de leur valeur. Seule la moitié est retenue si elles sont réalisées dans les cinq après la constitution de l’actif.

. le bénéfice réinvesti au Sénégal peut être réduit de la base imposable à hauteur de 50% de l’investissement  sans dépasser 50% du bénéfice de l’exercice.

2 – L’Impôt Minimum Forfaitaire (IMF)

Les personnes imposables à l’IMF sont les sociétés et autres personnes morales soumises à l’I.S ou qui ont opté pour être passibles de l’I.S, sauf celles qui sont expressément exonérées par la réglementation fiscale.

Sont exonérés de l’IMF, entre autres :
1) les sociétés ayant commencé leurs premières opérations dans le courant de l’année de l’imposition et les sociétés ayant clos leur premier bilan au cours ou à la fin de ladite année, à la condition,  dans ce cas,  que l’exercice ne soit pas d’une durée supérieure à (12) mois;
2) Les sociétés ayant pour objet exclusif l’édition, l’impression et/ ou la vente de feuilles périodiques.

Le montant de l’IMF varie suivant le chiffre d’affaires de la société.

Chiffres d’affaires hors taxes F CFA*    Tarif en francs CFA*
Jusqu’à 250 000 000       500 000
De  250 000 000 à 500 000 000 750 000
Au-delà de 500 000 000 1 000 000

* un euro = 655,957 CFA

3 – Contribution Forfaitaire à la Charge des Employeurs (CFCE)

Cette contribution est calculée sur la masse salariale.
Son taux est de 3%.

4 – La Taxe sur la Valeur Ajoutée (TVA)

Toutes les opérations ou affaires relevant d’une activité économique et menées au Sénégal sont imposables à la TVA à l’exception des activités agricoles (et à la condition qu’elles ne soient pas de nature industrielle ou commerciale) et salariales au sens du code du travail.

Les ventes de produits de la pêche et les ventes par les agriculteurs de leur production ne sont imposables à la TVA que sur option.

Certaines opérations sont exemptées de TVA, par exemple : les livraisons de produits alimentaires non transformés et de première nécessité : arachide, céréales, manioc, légumes frais, viande à l’état frais, poissons à l’état frais, congelés ou réfrigérés, œufs en coquille, pommes de terre, oignons ; les prestations de services réalisées dans le domaine de l’enseignement scolaire ou universitaire par des établissements publics ou privés ; les livraisons de médicaments et produits pharmaceutiques ; La liste  des opérations  exonérées est fournie par le code général des impôts.

Le taux de la TVA est de 18%

5 – La Contribution des Patentes

Les personnes imposables à la patente sont toute personne physique ou morale qui exerce au Sénégal un commerce, une industrie, une profession à l’exclusion des personnes exerçant des activités salariées au sens du code du travail

La contribution de la patente comprend un droit fixe et un droit proportionnel : le montant de la patente à payer est la somme du droit fixe et du droit proportionnel.
Le droit proportionnel est établi sur la valeur locative des bureaux, magasins, boutiques, usines, ateliers, hangars…et autres locaux servant à l’exercice des professions imposables. (son taux est en général de 19%).

Les tarifs sont récapitulés dans des tableaux figurant au Code Général des Impôts  à la rubrique « Tarif des patentes ».

Exemples :

• Boulanger utilisant un four rotatif ;  Entrepreneur de Bâtiment dont le chiffre d’affaires est inférieur à 200 millions ;  Mécanicien tenant un garage ; Boucher ou charcutier dont le chiffre d’affaires est inférieur à 100 millions ; Eleveur de volailles dont le chiffre d’affaires est compris entre 50 millions et 100 millions ; transitaire dont le chiffre d’affaires est inférieur à 100 millions…
Droit fixe   : 175 000 CFA    –    Droit proportionnel : 19%

• Bar – Restaurant ; Elevage industriel de volaille ; Entreprise de location de voitures automobiles ; Entreprise de nettoyage, lavage, repassage ; Exploitant d’une entreprise d’Auto-école ; fabricant de briques, carreaux, tuyaux et autres objets pour construction…
Droit fixe : 300 000 CFA     –  Droit proportionnel : 19%

• Imprimeur ; Restauration industrielle dont le chiffre d’affaires est supérieur à 500 millions ; Exploitant d’une usine pour la fabrication de glace…
Droit fixe 800 000 CFA   – Droit proportionnel 19%

Règlement de la patente avant le 31 mai de chaque année.

6 – Impôt sur le revenu (I.R) au titre des bénéfices industriels et commerciaux (B.I.C)

Les personnes imposables sont :
– Associé unique personne physique d’une Société unipersonnelle à responsabilité limitée n’ayant pas opté pour l’IS;
– Membres d’un GIE n’ayant pas opté l’IS ;
– Personne physique commerçante dont le chiffre d’affaires annuel est supérieur à 50 000 000 cfa tous droits et taxes compris ;
– Personne physique prestataire de services dont le chiffre d’affaires annuel est supérieur à 25 000 000 cfa tous droits et taxes compris ;
– Personne physique commerçante dont le chiffre d’affaires annuel est inférieur à 50 000 000 cfa mais qui a opté pour le régime du réel ;
– Personne physique prestataire de services dont le chiffre d’affaires annuel est inférieur à 25 000 000 cfa mais qui a opté pour le régime du réel.

Le bénéfice imposable est le bénéfice net  déterminé d’après le résultat d’ensemble des opérations de toute nature effectuées par l’entreprise. Ce bénéfice est établi sous déduction de toutes charges remplissant les conditions suivantes :
– être exposées dans l’intérêt direct de l’entreprise ;
– correspondre à une charge effective et être appuyées de justificatifs suffisants ;
– se traduire par une diminution de l’actif net de l’entreprise
– être comprises dans les charges de l’exercice au cours duquel elles ont été engagées ;
– concourir à la formation d’un produit non exonéré d’impôt assis sur le bénéfice.

Calcul de l’I.R : L’impôt sur le revenu est calculé en tenant compte de deux types de droits : le Droit proportionnel et le Droit progressif.
Le total des droits proportionnels et des droits progressifs donnent l’impôt sur le revenu au titre des BIC.
Le montant de cet impôt ne peut dépasser 50% du revenu imposable.

Les taux du droit proportionnel sont ainsi fixés :
– La fraction du revenu net égale à 330.000 F, bénéficie d’un abattement.
– La fraction supérieure à 330.000 F est imposée au taux de 25%.
Pour le droit progressif, on applique le système du quotient familial : on divise le revenu imposable suivant un certain nombre de parts, déterminé en fonction de la situation familiale. Le revenu d’1 part est taxé au taux du droit progressif. Le montant du droit progressif est obtenu en multipliant le droit pour une part par le nombre de parts.
  Quelle protection sociale pour vos salariés ?

Les relations de travail s’exercent dans le cadre des conditions générales prévues par les textes en vigueur.
Il s’agit notamment du Code du Travail et de la Sécurité Sociale, de la Convention Collective nationale interprofessionnelle et des Conventions Collectives propres à chaque secteur d’activité.

  Obligations des Employeurs

Le recrutement des travailleurs de nationalité sénégalaise est libre mais doit être déclaré auprès de l’inspection du travail et du service de la main d’œuvre.
En ce qui concerne les travailleurs expatriés, leur recrutement est subordonné à autorisation préalable et leur contrat de travail doit être soumis au visa du Ministère chargé du travail.
Tout employeur doit par ailleurs obligatoirement tenir à jour les livres dits légaux qui sont le registre de l’employeur et le registre de paie.
Les travailleurs doivent être immatriculés auprès d’organismes sociaux suivants :
• L’Institut de Prévoyance Retraite du Sénégal ;
• La Caisse de Sécurité Sociale.

  Type de Contrat de Travail

Deux principaux types de contrats :

• Le Contrat à durée déterminée
Le contrat est à durée déterminée lorsque cette durée est précisée à l’avance, par la volonté des parties ou lorsqu’elle est assortie d’un terme, c’est-à-dire d’un élément futur et dont l’avènement met fin au contrat. Cette durée ne peut dépasser deux (2) ans.
L’inspecteur du Travail doit viser le contrat si la durée est supérieure à trois mois.
Le contrat à durée déterminée ne peut être renouvelé qu’une seule fois.

• Le Contrat à durée indéterminée
Le contrat qui n’est assorti d’aucun terme ou dont la durée n’est pas précisée. Le visa de l’Inspecteur du Travail n’est pas obligatoire dans ce cas. La législation du travail prévoit également le contrat d’engagement à l’essai sur une période de trois (3) mois renouvelable pour les cadres et un (1) mois renouvelable pour les employés (voir Convention Collective Nationale Interprofessionnelle, CCNI).

 Flexibilité des Contrats de Travail
Possibilité de renouveler pendant 5 ans des contrats de travail à durée déterminée si l’on bénéficie de l’agrément au code des investissements.
Pour tout licenciement pour raison économique, l’autorisation préalable de l’Inspecteur du Travail n’est pas requise.
Toutefois, le chef d’entreprise est tenu d’étudier d’abord, avec les délégués du personnel, avant tout licenciement, la possibilité de réduire les heures de travail (par le travail de roulement, chômage partiel, la formation ou le redéploiement du personnel).
L’employeur devra, après cette étude et dans un délai de 8 jours, rendre compte à l’Inspecteur du Travail qui dispose, à son tour, d’un délai de quinze jours pour faire éventuellement la médiation entre les deux parties.

A l’issue de cette procédure, l’employeur peut licencier, en tenant compte des aptitudes professionnelles des travailleurs concernés.

 Coût de la Main d’œuvre

• Le salaire minimum interprofessionnel garanti (SMIG) est de 317,952F CFA l’heure. Pour la plupart des conventions collectives, le salaire mensuel de la première catégorie est d’environ (55.109 F CFA pour 173 heures 33 de travail par mois ;
• La durée légale hebdomadaire du travail est fixée à 40 heures. Les heures accomplies au delà de la durée légale de travail donnent lieu à une majoration fixée comme suit :

. 15% de la 41è heure à la 48è heure ;
. 40% au delà de la 48è heure ;
. 60% pour les heures de nuit (de 22h à 5h du matin) et les jours fériés ;
. 100% pour la nuit du jour férié.

Pour certains secteurs d’activités (agriculture, commerce, hôtellerie) ou professions (chauffeurs, gardiens, gens de maison), un régime d’équivalence permet d’allonger la durée du travail sans majoration de salaire.

• Salaires catégoriels : les minima de rémunération brute sont définis par catégorie dans les conventions collectives professionnelles.

Exemple 1 : Grille de la mécanique générale, salaires mensuels pour 173 h 33 en FCFA / mois.
– 2è catégorie, employé :              57.676 CFA
– 4è catégorie, employé :              68.240 CFA
– Agent de Maîtrise M2 :                95.868 CFA
– Agent de MaîtriseM4 :             119.740 CFA

Exemple 2 : Grille des industries alimentaires : salaires mensuel pour 173 heures 33
– 2é catégorie    : 57 675 CFA
– 4è catégorie    : 68.827 CFA
– Agent Maîtrise 1er échelon  : 81.989 CFA

Congés payés : le travailleur a droit au congé payé à raison de 2 jours ouvrables par mois de service effectif après une période de douze mois.

  Charges Sociales sur Salaires

Cotisations Caisse de Sécurité Sociale (CSS) :
Taux de cotisation :
– 7% pour le régime des prestations familiales ;
– 1% ou 3% ou 5% pour le régime des accidents du travail.
Le taux à appliquer pour le régime des accidents du travail dépend de la nature de l’activité principale exercée par l’entreprise.
Le plafond annuel des salaires soumis à cotisation : 756.000F CFA, soit un plafond mensuel fixé à 63 000 F CFA, par salarié.
La cotisation est entièrement supportée par l’entreprise.

Cotisation retraite, Institut de Prévoyance Retraite du Sénégal (IPRES) :

Régime général :
• Taux employeurs : 8,4%
• Taux employés : 5,6%
• Plafond annuel : 2.952.000 F CFA, soit 246 000 FCFA, par salarié, par mois.

Régime Complémentaire Cadre
• Taux employeurs : 3,6%
• Taux employés : 2,4%
• Plafond annuel : 8.856.000 F CFA, soit 738 000 FCFA, par salarié, par mois.
  Le financement de votre projet

En matière de financement, différents organismes ont élaboré des programmes dans ce domaine : ce sont des institutions nationales et internationales, des
ONG (Organisation non gouvernementale), ainsi que des banques et des établissements financiers.
Ces programmes consistent à financer l’activité économique des entreprises ou à soutenir les projets des entrepreneurs.

  Le Financement Bancaire

Les trois principales banques du Sénégal sont :
• La SGBS (Société Générale de Banque du Sénégal), filiale de la Société Générale.
• La BICIS (Banque d’Investissement pour le Commerce et l’Industrie du Sénégal), filiale de la BNP.
• La CBAO (Compagnie Bancaire de l’Afrique de l’Ouest).

Ces trois banques représentent près de 82% du marché des crédits distribués.
Contrairement aux trois grandes banques, la CITIBANK et le Crédit Sénégal (filiale du Crédit Lyonnais), ont choisi de se limiter à la clientèle des grandes entreprises, excluant la masse des petites et moyennes entreprises et des particuliers.

Depuis quelques années, le paysage bancaire sénégalais s’est enrichie de nouvelles créations.
Deux banques spécialisées viennent compléter le paysage bancaire sénégalais :
• La BHS (Banque de l’Habitat du Sénégal) pour faciliter l’accès à la propriété bâtie.
• La CNCAS (Caisse Nationale de Crédit Agricole du Sénégal) pour le développement de l’agriculture.

Le taux d’intérêt pour les prêts peut être négocié avec sa banque.
La tendance des taux de base est à la baisse et l’harmonisation entre les banques se poursuit depuis quelques années.

  Les Etablissements financiers

Plusieurs établissements financiers participent au financement des entreprises en fonction du secteur d’activité :
• LOCAFRIQUE (Compagnie Ouest – Africaine de Crédit – Bail),
• SOCRES (Société de Crédit et d’Equipement du Sénégal),
• ALIOS SENEGAL

  Les systèmes financiers décentralisés (micro finance)

Les banques ne s’intéressent pas aux petites entreprises sous prétexte qu’elles sont insaisissables et ne présentent pas de garanties. Or, ces petites entreprises ont besoin de capitaux pour se lancer et financer leur développement : dans les deux tiers des cas, c’est grâce à leur apport personnel qu’elles se créent. De plus en plus, le système financier décentralisé constitue la principale source de financement des petites entreprises.
Les mutuelles d’épargne et de crédit, sont en effet, nombreuses au Sénégal. On en compte en 2007, un peu plus de 800. Le marché de la micro finance est dominé par les réseaux suivants:

• Crédit Mutuel du Sénégal (CMS)
• Alliance de Crédit et d’Epargne pour la Production (ACEP)
• Réseau des Caisses d’Epargne et de Crédit des Femmes de Dakar (RECEC/FD)
• Réseau des Mutuelles d’Epargne et de Crédit de l’Unacois (REMECU)
• Union des Mutuelles du Partenariat pour la Mobilisation de l’Epargne
et le Crédit au Sénégal (UM PAMECAS)
• Union des Mutuelles d’Epargne et de Crédit (UMECU-DEF)
• Femme Développement Afrique (FDEA)

  Sources informelles et alternatives de financement

Le crédit fournisseur par exemple qui est considéré comme une source informelle de financement car basé sur des relations personnelles et du capital confiance que créent ou permettent des liens commerciaux classiques entre un entrepreneur et ses fournisseurs pour une petite entreprise.

Des emprunts peuvent aussi être contractés dans la famille au sens large.
L’épargne collective, la tontine, réunit un certain nombre de personnes qui se sont librement cooptées, et cotisent à date fixe une somme variable (de 25 francs CFA à 1 million selon les tontines) tous les mois, toutes les semaines, les jours de marché…
Chaque membre reçoit à tour de rôle des cotisations et est tenu au strict respect des règles de la tontine. Tout manquement  à celles-ci entraîne des sanctions contre le contrevenant.

C’est une forme d’épargne rotative qui rassemble des amis ou des personnes liées par un intérêt commun. La tontine est un moyen efficace pour épargner entre amis et surtout  démarrer un projet (les commerçants pour leur capital de départ, les femmes qui vendent sur les marchés savent bien les utiliser).

  Le Financement au Plan International

Divers organismes peuvent intervenir pour financer des projets de création, de
développement et de restructuration au Sénégal.

L’Organisation Internationale de Francophonie (OIF)
Quatre missions s’inscrivent dans son cadre stratégique :
. la promotion de la langue française et de la diversité culturelle et linguistique ;
. la promotion de la paix de la démocratie et des droits de l’Homme.
. l’appui à l’éducation, la formation, l’enseignement supérieur et la recherche ;
. le développement de la coopération au service du développement durable et de la solidarité.
Dans son programme « FFS-PME » (Fonds Francophone de Soutien à la PME). Il finance les micro-entreprises à forte valeur ajoutée locale, des secteurs identifiés comme prioritaires (bâtiment et construction, textile, agro-alimentaire…).
Il peut aussi intervenir financièrement par l’intermédiaire du Fonds Francophone de Développement pour répondre aux activités productives des groupements associatifs professionnels et coopératifs.

La Société Financière Internationale (SFI) filiale de la Banque Mondiale finance des projets dans des secteurs très divers : agro-industrie, tourisme.

L’Agence Française de Développement (AFD et sa filiale Proparco). Cet organisme dispose de nombreux produits financiers couvrant l’ensemble des étapes d’un projet, du financement de l’étude préalable à celui des investissements (prêts à moyen et long terme pour les très petites entreprises).
Il existe aussi un Fonds de Préparation de Projets Privés (F3P) géré par l’AFD. Ce fonds est destiné à financer les études pour des projets de création, de développement et diversification ou de privatisation au profit d’entreprises de production ou de services dans un cadre concurrentiel propice au développement du pays.

Le Fonds Européen de développement (FED) finance tout projet ou programme contribuant au développement économique, social ou culturel des pays ACP (Afrique Caraïbe et Pacifique) dans le cadre de la Convention de Lomé.

Le Centre pour le Développement de l’Entreprise (CDE). Le CDE est un intermédiaire. Il met en relation des entrepreneurs des pays ACP et ceux des Etats membres de l’Union Européenne apportant leur technologie et leur savoir-faire. Il joue également un rôle d’interface entre les entreprises partenaires et des organismes financiers susceptibles de financer des projets de développement.

La Banque Européenne d’Investissement (BEI)
La BEI instruit les demandes de financement pour des projets ou programmes relevant de l’industrie, des mines, du tourisme, de l’énergie, des transports, des télécommunications, de l’agriculture. Elle contribue au développement économique et industriel des pays ACP.
Fonctionnant sur une base non lucrative, la BEI offre des conditions financières avantageuses (les taux d’intérêt sont en général à des niveaux assez bas). Elle s’engage également, de plus en plus, comme partenaire direct dans des fonds locaux d’investissement utilisant des capitaux à risque très attractifs.

La Banque Africaine de développement (BAD)
La BAD est une institution financière de développement régional. Elle finance les investissements à long terme des entreprises publiques et privées. Ces investissements peuvent être couverts par des lignes de crédit extérieur.
  Qui peut vous aider ?

Ambassade du Sénégal
14, avenue Robert Schuman
75007 Paris
Tél : 01.47.05.39.45
Fax : 01.45.56.04.30
Contact : Service Economique

  Organismes à contacter en France

 La Maison de l’Afrique à Paris
2, Rue de Viarmes, 75001 Paris
Tél. 01.55.65.35.51 Fax : 01.55.65.35.91
Internet : http://www.lamaisondelafrique.com Elle assure la promotion des pays francophones d’Afrique tout en oeuvrant pour une meilleure connaissance de leurs économies. Elle publie un dossier économique sur chacun de ces pays.

 Département Afrique de la Chambre de Commerce de Paris (CCIP)
2, Rue de Viarmes, 75001 Paris
Tél. 01.55.65.36.75 Fax : 01.55.65.35.91
Internet : http://www.international.ccip.fr
Il est la vitrine de la CCIP en Afrique. Ce département, en partenariat avec la Maison de l’Afrique, exerce des missions opérationnelles d’expertise auprès des entreprises qui en font la demande dans des domaines aussi divers que la recherche de partenaires locaux (africains ou français), étude de marché et démarche commerciale.

 Alpha’DEV anciennement Cadres Sans Frontière – Afrique – France)
48, rue Paul Vaillant-Couturier, 95100 Argenteuil
Tél. 06.70.49.40.95
La mission de cet organisme est de former de futurs chefs d’entreprise aux compétences techniques et spécifiques pour mener leurs projets à terme (créer, gérer et développer une entreprise en rapport avec l’Afrique).

 Agence Nationale de l’Accueil des Etrangers (ANAEM)
44, Rue Bargue 75732 Paris Cedex 15
Tél. 01.53.69.53.70 Fax : 01.53.69.53.69
Internet : http://www.anaem.social.fr/
Bureau à Dakar :
Avenue Léopold Sédar Senghor
Immeuble Excellence BP 4114  Dakar
TEL (221) 8210842 FAX: (221)8225710
Née de la fusion de l’OMI (Office des Migrations Internationales) et du SSAE (Service social d’aide aux émigrants), l’Agence a pour missions entre autres d’aider au retour volontaire et à la réinsertion des étrangers dans leurs pays d’origine, l’emploi des français à l’étranger.

 UBIFRANCE, l’Agence française pour le développement international des entreprises, anciennement Centre Français du Commerce Extérieur (CFCE)
10, Avenue d’Iéna, 75783 Paris
Tél. : 01.40.73.30.00
http://www.ubifrance.fr
Source d’informations sur les marchés étrangers, l’Agence mène des actions au service des performances export des entreprises françaises :
– des études de marché, des bases de données acheteurs
– des missions de prospection dans tous les pays
– plus de 350 salons, expositions et séminaires organisés à l’étranger
– 3500 volontaires internationaux (VIE) au service de 1000 entreprises
UBIFRANCE et les Missions économiques constituent ensemble un réseau d’appui plus de 2000 spécialistes français et locaux  dans 120 pays pour aider les entreprises françaises à l’international.

 PSEAU / Programme Migrations Initiatives Economiques (PMIE)
32, Rue Le Pelletier 75 009 Paris
Tèl : 01 53 34 91 28
www.pseau.org/pmie
Le Programme Migrations et Initiatives économiques a pour objectif d’appuyer les projets économiques des migrants originaires d’Afrique sub-saharienne et du Maghreb : les projets de réinstallation dans le pays d’origine, les projets
d’investissement à distance. Il met en oeuvre des actions d’information, de recherche et de concertation pour un meilleur accompagnement des projets des migrants.
Il anime un réseau d’organismes d’appui : le Groupe d’Appui à la Micro – Entreprise (GAME) qui regroupe 18 structures dans 7 régions françaises. Celles-ci accompagnent les migrants dans leur démarche de création. Elles ont adhéré à une charte.
Le PMIE informe et oriente les migrants vers les dispositifs d’appui existants et propose des outils complémentaires.
Les opérateurs du GAME assurent l’appui des migrants qui souhaitent en bénéficier.
Le  PMIE dispose d’un Réseau de Partenaires en Afrique. Au Sénégal, son partenaire est CSFA – SENEGAL.

 Ministère des Affaires Etrangères
Secrétariat d’Etat auprès du ministre des Affaires étrangères et européennes, chargé de la Coopération et de la Francophonie
20, Rue Monsieur, 75007 Paris
Tél. : 01.53.69.30.00
Internet : www.diplomatie.fr Accord de coopération et du co-développement.

 Maison des Français de l’Etranger
34, rue de La Pérouse, 75116 Paris
Tél. : 01.43.17.60.79 Fax 01.43.17.70.03
Internet : www.expatries.org
Elle reçoit, conseille, informe, tous ceux qui envisagent de s’installer à l’étranger pour y vivre ou y travailler.

 Cellule d’Appui au secteur Privé
Club du Sahel
2, André Pascal 75016 Paris Cedex 16
Tél. 01.45.08.35.28
Appui au développement du secteur privé et à la promotion de l’investissement.

  Organismes d’appui au Sénégal

 Cadres Sans Frontières Afrique  Sénégal (CSFA – SENEGAL)
Avenue Bourguiba X Rte du Front de Terre, Cité ETPD N°11 B.P 3437 Dakar
TEL (221)825 98 11 FAX:(221) 825 98 11
e-mail : csfa@orange.sn
Accueil / Orientation
• Accueil, Orientation, Informations sur le cadre général et / ou spécifique (sectoriel, local) de promo, sur l’environnement juridique,   fiscal et économique, les réalités locales avec leur spécificité et leur       complexité ;
• Organisation d’activités d’information et de diffusion de connaissances dans tous les domaines liés à l’entreprise et à son environnement.
Formation à la création et à la gestion d’activités économique
• Former et accompagner les promoteurs, les dirigeants de micro, petites et moyennes entreprises
• Leur permettre de créer, gérer et développer une micro, petite et moyenne entreprise.
Etude de projets
• Etude d’identification de projets;
• Etude de marché;
• Etude de faisabilité de projets dans tous les secteurs d’activités.
Assistance / encadrement
CSFA – SENEGAL :
• aide à l’installation matérielle de l’entreprise,
• conçoit et met au point différents tableaux de bord,
• met à la disposition des micros, petites et moyennes entreprises toute l’expertise nécessaire dans divers domaines et leur  apporte un regard extérieur critique et réaliste,
• conseille utilement  les chefs de ces micro, petites et moyennes entreprises sur toutes sortes de points particuliers afin de leur éviter des erreurs coûteuses ou fatales.
Appui / assistance aux organismes et institutions
CSFA -SENEGAL assure la maîtrise d’œuvre en tant qu’opérateur dans le cadre de l’exécution de programme de développement, apporte une assistance en matière de formulation de stratégies et de programme d’appui à la création et au développement de micro, petites et moyennes entreprises.

 Agence Nationale Chargée de la Promotion de l’Investissement et des Grands Travaux (APIX)
52 – 54 Rue Mohamed V – BP 430 CP 18524 Dakar RP Sénégal
(221) 849 05 55
(221) 823 94 89
e-mail : contact@apix.sn
www.apix.sn
Dans ce domaine précis, les textes fixant les règles d’organisation et de fonctionnement de l’APIX confient à l’Agence de promotion de l’investissement et des grands travaux les missions et services ci-après :
Missions :
• Amélioration de l’environnement des affaires au Sénégal
• Promotion du Sénégal comme destination d’investissement
• Recherche et identification d’investisseurs nationaux et étrangers
• Suivi des contacts et évaluation des projets d’investissement
Services :
• Mise à disposition permanente d’informations économiques, commerciales et technologiques
• Accueil et accompagnement des investisseurs à toutes les étapes de l’investissement
• Assistance à l’investisseur pour les formalités d’immatriculation et d’obtention des diverses autorisations administratives
• Orientation vers les structures de financement et dans la recherche de partenariat ;
• La résolution de problèmes administratifs.
L’APIX exerce, par ailleurs, toutes les fonctions dévolues au guichet unique :
• En 10 jours, l’agrément au code des investissements avec mise à disposition du titre d’exonération pour les formalités douanières
• En 21 jours, l’agrément au statut de l’entreprise franche d’exportation
• En 48 heures, l’exécution des formalités d’immatriculation administratives, en un même lieu, sur une fiche unique
• Le suivi des projets d’investissements agrées.

 Agence pour le Développement et l’Encadrement des PME (ADEPME)
9, Fenêtre Mermoz
TEL : (221) 869 70 70
FAX : (221) 860 13 63
L’Agence accueille et informe les promoteurs et les opérateurs sur les différents services d’appui aux entreprises. Elle leur offre un ensemble d’informations pratiques sur la création et / ou le développement d’entreprise, les sources de financement et d’intermédiation financière locales et internationales accessibles aux MPE et PME etc.
Pré – diagnostic : L’ADEPME aide les promoteurs à mieux cerner leurs besoins et leur offre : des services préliminaires d’analyse de projet d’entreprise, d’évaluation des motivations et compétences entrepreneuriales, d’analyse de la faisabilité financière et commerciale des projets ; plans d’affaires.
Conseil en création et en développement d’entreprise : L’Agence assiste et accompagne les promoteurs tout au long du processus de mise en place de leur entreprise.
Renforcement des capacités des chefs d’entreprises: L’Agence organise des séances périodiques de formation sur des thèmes visant l’amélioration : de la compétence des entrepreneurs ; de la compétitivité des entreprises ; de l’intégration des PME dans un environnement professionnel.

 Projet « Initiatives de Co – Développement »
Cellule de Coordination
Direction de l’Assistance Technique
106, rue Carnot, 2ème Etage
BP 4029 Dakar
TEL : (221) 822 79 70 FAX : 822 11 61
E.mail :codev@primature.sn
Site web : www.codev.gouv.sn
Cellule Relais en France : pS – Eau
32, Rue Le Peletier 75 009 Paris
TEL : 01 53 34 91 22
cressan@pseau.org
Composante Accompagnement des Initiatives économiques des Migrants
Un accompagnement est proposé à des porteurs de projets dont l’investissement proprement dit n’est pas financé sur le projet mais sur fonds propres ou par d’autres sources (prêts bancaires ou aides à la réinsertion de l’Office des Migrations Internationales etc.).
L’accompagnement apporté aux bénéficiaires peut comporter les interventions suivantes :
– Conseil à la conception et au montage des projets, pouvant s’effectuer en France et/ou au Sénégal (bilan professionnel, démarches
administratives, contacts professionnels en France et/ou au Sénégal, études techniques et financières…) ;
-Renforcement des capacités adapté au secteur d’intervention envisagé, à la gestion ou à la comptabilité, dispensée en France et/ou au Sénégal en fonction des besoins exprimés et identifiés ;
– Actions de suivi pendant une durée d’au moins 12 mois pour accompagner le porteur de projet.

 Chambre de Commerce, d’Industrie et de l’Agriculture (CCIA)
1, place de l’Indépendance
B.P. 118 Dakar
Tél.(221) 823.71.89 Fax (221) 823.93.63
Elle a pour mission de promouvoir les entreprises de tous les secteurs en termes de diffusion d’informations économiques et commerciales, d’appui à la création d’entreprises, de formation et de partenariat.

 Conseil National du Patronat (CNP)
7 rue Jean Mermoz – Dakar
Tél.(221) 821.58.03
Organisation patronale.

 Confédération Nationale des Employeurs du Sénégal (CNES)
B.P. 3819 Dakar
Tél. (221) 21.74.62 Fax (221) 22.32.19
Syndicat des employeurs du Sénégal.

 Mouvement des Entreprises du Sénégal (MEDS)
Tél. 867 14 91, Fax 864.27.02, meds@orange.sn
Organisation patronale

 Union Nationale des Commerçants et Industriels du Sénégal (UNACOIS)
BP 3698 Dakar
Tél. 821.60.48, Fax : 822.01.85
unacois@unacois.sn
Organisation patronale

 Union nationale des commerçants et industriels du Sénégal pour le développement économique et financier / unacoisdef
118 avenue Peytavin BP 23098 Dakar Ponty, tel. 823 98 73, fax 823 28 55
Organisation patronale

 Réseau africain pour l’Entreprenariat féminin (RASEF)
Zone SONEPI  – Domaine SODIDA
(221)825 57 18
Organisation patronale de femmes entrepreneures

 Association des Femmes pour la Promotion de l’Entreprenariat au Sénégal (AFEPES)
Tél. 822.06.34; 822.06.73
Organisation de femmes entrepreneures

 Association des jeunes femmes entrepreneurs A.JE.FE
siège social : n° 130, rue Joseph Gomis x rue Victor Hugo 1er étage a droite Dakar   tel : 821 12 05
Organisation de jeunes femmes chefs d’entreprises

 Union Nationale des Chambre de Métiers
B.P. 7248 Dakar
Tél. (221) 23.05.88
Fédération des Chambres de Métiers.

 Syndicat Professionnel des Industries du Sénégal (SPIDS)
B.P. 593 Dakar
Tél. (221) 23.43.24 Fax (221) 22.08.84
Syndicat professionnel industriel.

 Club des Investisseurs Français au Sénégal (CIFAS)
2, place de l’indépendance Dakar
Tél. (221) 823.62.72 Fax (221) 823.85.12 Lieu d’échanges d’expérience et de réflexion.

  Les cabinets de conseils

 Groupe Expert International
Cité ETPD N°11, avenue Bourguiba X Rte du Front de Terre  BP 3437 Dakar
E-mail : gei.csfa@orange.sn Création / développement d’entreprises
Etude de faisabilité de projets
Développement international
Gestion des ressources humaines
Conseil juridique et fiscal
Formation

 Fiduciaire France Afrique Ernest Young
B.P.2085 Dakar
Tél. (221) 823.33.80 Fax (221) 823.80.32 Cabinet comptable, juridique et d’audit.
KPMG Conseils Sénégal
83, Bd de la République
B.P 2395 Dakar
T. (221) 849 27 27  F. (221) 822 17 02
Audit financier et audit de gestion
Commissariat aux comptes
Audit comptable, Audit GRH
Diagnostic stratégique et planification opérationnelle…

 SENINFOR
22, rue des Essarts
B.P. 2085-Dakar
Tél.(221) 823.64.80 Fax (221) 823.80.32 Conseil en informatique.

  Les notaires

 Papa Ismaël KA
SCP P. I. KA & A. KA, Notaire Associés charge de Dakar IV
5, avenue Carde
BP : 2899 Dakar (Sénégal)
email : etudeka@sentoo.sn
T. (221) 889 16 16  F. (221) 821 05 26 Création de société
Rédaction d’actes authentiques

 Patricia LAKE DIOP
Charge de Dakar IIX (1993)
5, rue Victor Hugo
BP : 21017 Dakar (Sénégal)
Email : pldiop@sentoo.sn
T. (221) 889 49 59   /  822 56 64
F. (221) 822 80 58 Création de société
Rédaction d’actes authentiques

 Amadou Moustapha NDIAYE
Charge de Dakar Ville (1993)
83,bd de la république
2ém étage immeuble. HORIZON
BP : 11045 Dakar (Sénégal)
CP : 15023 Dakar Peytavin
email : amn@officenotaires.sn
T. (221) 849 40 40  F. (221) 822 32 33   842 88 80 Création de société
Rédaction d’actes authentiques

  Les Experts Comptables

 Abdou Ndéné BA
GTI Expetise 15, rue Huart – BP 3921 Dakar
T. (221) 822 50 20 / 822 23 46
F. (221) 822 56 55 Commissariat aux comptes
Expertises comptables

 Libasse DIAGNE
SYNERGIE AUDIT ET CONSEILS
3, Place de l’Indépendance
T. (221) 849 19 19 F. (221) 822 11 75 Commissariat aux comptes
Expertises comptables

 Abdoul Aziz DIEYE
2, Place de l’Indépendance – BP 188
T. (221) 821 85 28  F. (221) 821 75 94 Commissariat aux comptes
Expertises comptables

 Oumar SAMBE
FIDECA – 5, avenue Carde
T. (221) 821 48 77  /  821 63 87
F. (221) 822 23 46 Commissariat aux comptes
Expertises comptables

  Les cabinet d’Avocats

 Maîtres Rasseck Bourgi et Adama Gueye
107/109, rue Moussé Diop
B.P.11.443 Dakar
Tél. (221) 821.47.73 Fax (221) 821.48.09
Cabinet d’avocats.

 Maîtres Gabriel Seni et Sylvain Sankalé
33, rue Berenger Ferand
B.P.325 Dakar
Tél. (221) 821. 19.16/822.46.36
Fax (221) 821.44.23 Cabinet conseil de l’Ambassade de France

  Les banques

 Banque Internationale pour le Commerce et l’Industrie du Sénégal (BICIS)
B.P.392-Dakar
Tél. (221) Tél. 839 03 90 Fax. 823 47 21
www.bicis.sn Email: bicis@bicis.sn
Toutes opérations de banques. Elle intervient aussi dans le domaine du commerce.

 Compagnie Bancaire de l’Afrique Occidentale (CBAO)
B.P.129-Dakar
Tél. (221) 839 96 96, Fax (221) 823 20 05 Toutes opérations de banque

 Crédit Lyonnais du Sénégal (CLS)
B.P. 256-Dakar
Tél. (221) 849 00 00 Fax (221) 823 84 30
Cl_senegal@creditlyonnais.fr
www.creditlyonnais.sn Toutes opérations de banque

 Société Générale de Banque au Sénégal
(SGBS)
B.P. 323-Dakar
Tél. (221) 839 55 00
FAX : (221) 823 90 36 Toutes opérations de banque

 CITIBANK
2, place de l’Indépendance
B.P. 3391-Dakar
Tél.(221) 849 11 11 Fax (221) 823 88 17
www.citibank.com
Toutes opérations de banque

 Banque de l’Habitat du Sénégal (BHS)
Bd. Général de Gaulle
B.P. 229-Dakar
Boulevard Général De Gaulle / B.P 229 Dakar Sénégal, Tél.: +(221) 839 33 49
Fax : +(221) 823 80 43
Site web :  www.bhsnet.sn
Mission : faciliter l’accès à la propriété bâtie.

 Caisse Nationale de Crédit Agricole du Sénégal (CNCAS)
Place de l’Indépendance, ancien
Immeuble d’Air Afrique, BP 3890 Dakar
Tél. 839.36.36, Fax 821.26.06
Web:  www.cncas.sn,
Email: cncas@cncas.sn
Elle a pour mission de développer l’agriculture d’une manière générale au Sénégal.

 Banque Sénégalo-Tunisienne (BST)
57, av Georges Pompidou
B.P.4111 Dakar
Tèl. (221) 849 60 60 Fax (221) 823 82 38
Site Internet: www.bst.sn, Email : bst@bst.sn,
Toutes opérations financières, commerciales, mobilières, immobilières.

 Banque Islamique du Sénégal (BIS)
B.P. 3381 Dakar
Tèl.(221) 849.62.62 Fax.(221) 822.49.48
www.bis-bank.com
Toutes opérations financières, commerciales, mobilières, immobilières.

 Attijariwafa Bank
Adresse: 31, Avenue Léopold Sédar Senghor – BP 32 003 Dakar Ponty,
Tél.(221)889 98 98 Fax (221) 823 48 57 Site web: www.Attijariwafabank.com
Toutes opérations financières, commerciales, mobilières, immobilières.

 Bank of Africa (BOA) – Sénégal
BP 1992 Dakar, Tél.(221) 849.62.40, Fax (221) 842.16.67, boadg@orange.sn
Toutes opérations de banque

 Banque Régionale de Solidarité (BRS) – Sénégal
BP 14634 Dakar, Tél.(221) 889.80.00, Fax. (221) 842.98.80, brssenegal@orange.sn
Toutes opérations de banque
Financement des petites entreprises

 Banque Sahelo Saharienne pour l’Investissement et le Commerce (BSIC)
12, Bd Djily Mbaye
BP 4106 Dakar, Tél. 889.58.58, Fax 842.71.05, bsic@orange.sn
Toutes opérations financières, commerciales, mobilières, immobilières. Industrie, agriculture, commerce.

 Crédit Sénégal (CS)
Tèl. (221) 849.00.00 Fax. (221) 823 84 30  Web: www.creditlyonnais.sn
Email : cl-senegal@creditlyonnais.sn
Toutes opérations de banque

 Ecobank Sénégal
T. (221)849 20 00 F.(221) 823 47 07
Email: ecobanksn@ecobank.com,
www.ecobank.com
Toutes opérations de banque

 International Commercial Bank
18, avenue Léopold Sédar Senghor
Dakar, BP 32 310
Toutes operations de banque

 Banque Atlantique
Boulevard de la République
Dakar
TEL : (221) 849 92 92
Toutes opérations de Banque

 Banque Ouest Africaine de Développement (BOAD)
s/c BCEAO national
BP 3159 Dakar
Tél.(221)823 63 47 Fax (221) 823 63 46
Domaines d’intervention : Agriculture, élevage, environnement, industrie,
énergie, transports, télécoms,
hydraulique, artisanat,
Promotion secteur privé.
Types de financement : Prêts directs et indirects (lignes de crédit aux institutions financières ou organismes de promotion des PME). Création et développement des entreprises. Financement d’études. Montant de 200 millions minimum, durée de 12 ans, différé de 3 ans.

  Fonds divers

 Fonds de Promotion Economique (FPE)
Point E
B.P. 6481 Dakar
T. 864 34 64
Organisme d’appui financier.
Objectifs
Résoudre les problèmes de financement des PME-PMI par la recherche de lignes de financement en faveur de secteurs porteurs de l’économie.
Missions
•  Recherche et Mobilisation de lignes de crédit
•  Mise à la disposition des banques agréées de ressources nécessaires au financement de toute activité économique, notamment celles porteuses de croissance en termes d’emplois et de valeur ajoutée (à l’exclusion des secteurs du commerce, de l’immobilier et du transport en commun de personnes).

 Fonds National de Promotion de l’Entreprenariat Féminin (FNPEF)
Lot 90 Mermoz
T. (221) 860 26 53 / F. (221) 860 29 03
Financement de projets de femmes entrepreneurs

 Fonds National de Promotion de la Jeunesse (FNPJ)
6 Sicap Bourgiba, BP 11 788 Dakar, T. (221)  865.21.21, F. (221) 864 19 92, Site web: www.fnpj.sn
Financement de projets jeunes entrepreneurs

  Les Etablissements Financiers

 Compagnie Ouest – Africaine de Crédit -Bail (LOCAFRIQUE)
Tél. (221) 822.06.47
Etablissement financier intervenant en crédit-bail.

 ALIOS SENEGAL
Km, 3,5 Bd du Centenaire de la
Commune de Dakar BP 23 775 Dakar
T. (221) 859 19 19  F. (221) 859 19 23
Etablissement financier intervenant en crédit-bail.

 Société de Crédit et d’Equipement du Sénégal (SOCRES)
Email : socres@orange.sn
T.(221) 823 39 51 F. (221) 823 48 59
Etablissement financier intervenant en crédit-bail.

  Micro-finance

 Crédit Mutuel du Sénégal (CMS)
Point E – Rue de Fatick
BP 28 052 Dakar
T. (221) 889 48 48 Fax. (221)  868.48.49
cms@orange.sn
Domaines d’intervention : Epargne et crédit pour personnes physiques et morales.
Critères d’éligibilité : 3 mois d’ancienneté, fonctionnement du compte d’épargne. Dossier de crédit viable. Le projet doit être rentable.

 Alliance de Crédit et d’Epargne pour la Production (ACEP)
BP 5817 Dakar-Fann, Avenue Bourguiba (221)825.29.32/33
Fax (221) 825.29.35, acep@orange.sn
Domaines d’intervention : Fournir des services d’épargne et de crédit aux entrepreneurs. l’ACEP vient de mettre en place un guichet dédié aux petites et moyennes entreprises (PME)
Types de financement : Prêt micro entreprise: fonds de roulement et d’investissement, durée maximale de 24 mois. Taux d’intérêts 13,5%.
Prêt guichet PME : Fonds de roulement, investissement 15 millions à 75 millions FCFA, durée maximale de 36 mois, différé de 3 mois. Apport obligatoire 10%.
Taux d’intérêt 12-12,5% /an.

 Union des Mutuelles du Partenariat pour la Mobilisation de l’Epargne
et le Crédit au Sénégal (UM PAMECAS)
Siège PAMECAS cité Fadia, BP 153.54 Dakar Fann, Tél. 839.86.60, Fax 835.92.06, Email: pamecas@arc.sn Web: www.pamecas.org
Centre Financier aux Entrepreneurs (CFE):  Crédit commercial qui s’adresse aux entrepreneurs, commerçants, personnes physiques ou morales, génératrices de revenu avec de besoins en financement de plus de 3 millions FCFA.
Taux d’intérêts en fonction du type de crédit de 1-1,16% par mois. Durée de 1-60 mois.
Critères d’éligibilité: Etre membre de la mutuelle avec dossier viable pour crédit PME. Déposer une part de qualification de 50.000 FCFA. Apport de 10% du prêt.

 Femmes, Développement et Entreprises en Afrique (FDEA)
BP 3921 Dakar,
T. (221)825.20.58
F.(221) 825.42.87
Domaines d’intervention: épargne/crédit. Crédit en direction des femmes du secteur informel.
Appui: prêts projets, exécution de projets, formation, appui technique
Eligibilité: Groupements ou associations de Dakar, Thiès, Kaolack, Saint-Louis, Diourbel.

  Le financement international

 Organisation Internationale de la Francophonie
28 rue de Bourgogne
75007 Paris
Tél : 01 44 11 12 50
Fax ::01 44 11 12 80
http://www.francophonie.org/
Financement des PME/PMI
Service des projets : 01 44 37 33 00
Financement PME/PMI
Service des Projets : 01 44 37 33 00

 Fonds Européen de Développement (FED)
Commission Européenne- DG VIII Développement
200, Rue de la Loi B-1049 Bruxelles
Tél.00.322.743.06.00
Fax 00.322.735.55.72
Financement international.

 Délégation de la Commission de l’Union Européenne au Sénégal
B.P. 3345 Dakar
Tél.(221)823.79.75
Fax (221) 823.18.83
Financement international.

 Centre de Développement de l’Entreprise (CDE)
52, Av. Hermann Debroux
B-1160 Bruxelles
Tél.00.322.679.18.11
Fax 00.322.675.26.03
Rôle d’interface entre les entreprises et les organismes financiers qui financent les projets de développement.

 Société Financière Internationale (SFI) filiale de la Banque Mondiale :
66, Av. d’Iéna  75116 Paris
Tél. 01.40.69.30.60 Fax 01.47.20.77.71
Internet :hppt://www.worldbank.org
Financement des entreprises

 Représentation Banque Mondiale au Sénégal
B.P. 3296-Dakar
Tél. (221) 823.90.41 Fax (221) 62.77
Financement international.

 PROPARCO filiale de l’Agence Française de Développement (AFD)
5, Rue Roland Barthe 75598 Paris Cedex 12
Tél. 01.53.44.31.31 Fax 01.44.87.99.39
Internet : hppt ://www.afd.fr
B.P. 475-Dakar
Tél.(221) 823.11.88Fax (221) 823.40.10
Financement des PME/PMI.

 Banque Européenne d’Investissement (BEI)
100 Bd Konrad Adenauer
L 2950 Luxembourg
Tél. 19.352/43.79 Fax 19.352/43.77.04
Bureau et Représentation régionale pour l’Afrique de l’Ouest
3, rue du Dr Roux
B.P 6935 Dakar Sénégal
T. (221) 889 43 00 F. (221) 842 97 12
Financement international.

 Banque Africaine de Développement (BAD)
01 B.P. 1387 Abidjan 01
Côte d’Ivoire
Tél.(225) 20.40.10 Fax (225) 21.70.14 Financement International.

Banque Ouest Africaine de Développement (BOAD)
s/c BCEAO-Dakar B.P.4197
Tél. (221) 823.63.47 Fax (221) 823.63.46
Financement international.

  Adresses utiles

 Direction Générale des Impôts et des Domaines (Bloc fiscal)
Rue de Thiong X Vincens
TEL %uF04C221) 889.20.02

 Ministère de l’industrie et de l’Artisanat
122 bis, Avenue André Peytavin BP 4037 Dakar RP
T. (221) 822 96 26
F. (221) 822 55 94

 Ministère de l’Economie et des Finances
Rue René NDIAYE BP 4017
T. (221) 889 21 00 / 821 03 78
F. (221) 822 41 95
www.finances.gouv.sn

 Ministère du Commerce
Building administratif – 5e étage BP 4029
T. (221) 849 70 00 /  822 95 42
F. (221) 821 91 32
  Bibliographie

 Manuel du Créateur d’entreprise au Sénégal (par Alassane LO et Codou SAMB)

 Investir au Sénégal.
Document réalisé par la Primature du Sénégal Dakar et disponible sur Internet : hppt://www.primature.sn

 « Se réinstaller et Entreprendre au pays ».
Guide pratique pour l’appui aux migrants porteurs de projets. (disponible au PMIE, 32, rue Le Peletier, 75009 Paris)

 L’appui au secteur privé, guide réalisé par le Ministère de la Coopération et de la Francophonie.

 Les notes réalisées par les Postes d’Expansion Economique à Dakar.
Document réalisé par le CFCE à Paris et vendu dans sa librairie.

 Le Sénégal « Un marché qui peut vous étonner »
Le MOCI n° 1377 du 18 Février 1999-Librairie du Commerce International

Lu par 52913 Boytown

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