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E-Invoicing in Africa - 2027 Updates

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Bishma

African Union flag by DDD Invoices

E-invoicing in Africa is expanding through national tax authority platforms, structured invoice portals, approved exchange systems, and country-specific digital compliance programs. Unlike Europe, Africa does not have a single continent-wide directive for e-invoicing. Businesses must instead follow separate national rules that define whether e-invoicing is mandatory, voluntary, phased, or still under development.

An electronic invoice is an invoice that is issued, sent, received, and processed in a structured electronic format. A PDF invoice may be digital, but it is not always a compliant e-invoice where a country requires a tax authority platform, a prescribed schema, or structured invoice data.


Africa e-invoicing status

Live mandatory or operational regimes

The following jurisdictions have live, mandatory or operational e-invoicing, fiscalisation, certified-invoicing or real-time transaction-reporting frameworks for at least some taxpayer groups:

  • Angola: Phased e-invoicing mandate for large taxpayers, State suppliers and additional VAT-regime taxpayers.
  • Benin: DGI-certified e-invoicing through MECeF/e-MECeF channels.
  • Burkina Faso: Certified Electronic Invoice (FEC) framework for taxpayers in scope.
  • Burundi: Electronic Billing Management System (EBMS) fiscalisation for in-scope VAT taxpayers.
  • Chad: Facture Électronique Normalisée (FEN) is mandatory for covered taxpayers.
  • Republic of the Congo: SFEC certified electronic invoicing is live for the initial taxpayer rollout group.
  • Egypt: ETA e-Invoice and electronic receipt obligations apply through phased onboarding.
  • Ghana: E-VAT certified invoicing applies when taxpayers are selected and onboarded by GRA.
  • Ivory Coast: FNE/RNE electronic invoicing and receipt certification applies broadly to in-scope taxpayers.
  • Kenya: eTIMS applies to persons carrying on business, subject to exemptions.
  • Lesotho: Lekuka, IDMS and EBS requirements apply to VAT vendors instructed by RSL to participate.
  • Madagascar: Centralised e-Facturation implementation is rolling out by taxpayer category.
  • Malawi: The Electronic Invoicing System (EIS) applies to VAT-registered businesses included in the rollout.
  • Mauritius: MRA e-invoicing applies in phases to notified and turnover-based taxpayer groups.
  • Niger: SECeF-certified invoicing applies to in-scope B2B, B2C and B2G transactions.
  • Nigeria: National e-invoicing is rolling out in phases, beginning with defined turnover groups.
  • Rwanda: Electronic Billing Machine invoicing applies to taxable activities and transactions.
  • Sao Tome and Principe: e-Factura requires covered taxpayers to submit invoice data to the tax authority.
  • Sierra Leone: Electronic Cash Register fiscalisation applies to GST-registered businesses.
  • Tanzania: Businesses within the EFD regime must issue fiscal invoices or receipts through EFD/VFD systems.
  • Tunisia: El Fatoora e-invoicing applies to relevant transactions and taxpayers.
  • Uganda: EFRIS is mandatory for VAT-registered businesses and designated non-VAT sectors.
  • Zambia: Smart Invoice is mandatory for VAT-registered taxpayers.
  • Zimbabwe: VAT-registered businesses must use FDMS-connected fiscal devices or compatible systems.

Implementation, pilots and phased rollout

The following jurisdictions have enacted a framework, launched a pilot, or are progressing toward broader implementation, but scope, timing or technical rules remain partly phased or incomplete:

  • Botswana: The Electronic Billing System framework is established, with commencement scheduled for April 2027.
  • Cameroon: A legal basis for real-time taxation and electronic invoicing exists, while detailed implementation rules are pending.
  • Democratic Republic of the Congo: Facture Normalisée rules and taxpayer-system homologation are developing; taxpayers should confirm current obligations by profile.
  • Eswatini: A 2026 legal framework introduced electronic tax invoices, receipts, credit notes and debit notes, with tax-authority onboarding guidance expected.
  • Ethiopia: A 2026 e-invoicing directive and Electronic Invoice Management System are in place, but taxpayer-level obligations should be confirmed.
  • Gabon: The DGI is running a phased E-Fact rollout, initially prioritising larger businesses.
  • The Gambia: GRA began a selected-taxpayer pilot after Government approval in 2026.
  • Liberia: Electronic Fiscal Device deployment is underway, while a universal e-invoicing regime remains under development.
  • Senegal: The 2025 Finance Law provides for future structured e-invoicing, but operational rules and a go-live date are pending.
  • Seychelles: The revenue authority is procuring an electronic invoicing solution; no operational mandate has been announced.
  • South Sudan: SSRA eTax supports B2B e-invoices, particularly for relevant banking transactions, but no universal structured mandate is confirmed.
  • Sudan: The Taxation Chamber resumed its Electronic Invoice System in 2026, without confirming a universal obligation for all taxpayers.
  • Togo: The Finance Law provides for Certified Electronic Invoices, while technical rules and a compulsory start date remain pending.

No confirmed nationwide structured mandate

The following jurisdictions have conventional VAT-invoice, tax-filing, procurement, invoice-normalisation or electronic-document rules, but no confirmed nationwide structured e-invoicing mandate for ordinary B2B transactions:

Algeria, Ascension Island, British Indian Ocean Territory, Cabo Verde, Central African Republic, Comoros, Djibouti, Equatorial Guinea, Eritrea, Guinea, Guinea-Bissau, Libya, Mali, Mauritania, Mayotte, Morocco, Mozambique, Namibia, Reunion, Saint Helena, Somalia, South Africa, Tristan da Cunha, Western Sahara

Some of these jurisdictions have targeted public-procurement, fiscal-device, invoice-data, tax-filing or e-reporting measures. Those measures should not automatically be treated as a nationwide structured B2B e-invoicing mandate.

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E-Invoicing by Country in Africa

Algeria e-invoicing

Implementation timeline

No confirmed nationwide structured e-invoicing mandate.  

  • Portal - No confirmed national e-invoicing platform.  
  • Format - No confirmed mandatory structured e-invoicing format.  
  • Tax Authority  - Direction Générale des Impôts.  

Algeria does not currently operate a confirmed nationwide structured e-invoicing mandate for B2B transactions. Businesses should continue to follow domestic invoice and VAT rules unless a formal e-invoicing rollout is announced.


Angola e-invoicing

Implementation timeline

20 March 2025: Presidential Decree No. 71/25 introduced Angola’s electronic invoicing framework

January 2026: Mandatory e-invoicing began for large taxpayers and suppliers to the State.

21 September 2026: The mandate extends to taxpayers in the General and Simplified VAT regimes.

Angola operates a phased electronic invoicing regime under Presidential Decree No. 71/25. Taxpayers in scope must issue and receive electronic invoices through AGT-validated or AGT-authorised invoicing software capable of transmitting transaction data to the tax authority in real time. The mandate covers B2G, B2B and B2C transactions according to the taxpayer’s rollout phase. Businesses must retain invoices, accounting records and supporting tax documents for five years.


Ascension Island e-invoicing

Implementation timeline

No confirmed e-invoicing mandate, rollout date, prescribed invoice format, clearance platform or real-time invoice-reporting requirement.

Ascension Island does not have a confirmed B2B, B2G or B2C e-invoicing mandate. Businesses may use electronic invoices by commercial agreement, but they are not currently required to use certified software, submit invoice data to a tax authority or obtain government clearance for ordinary invoices. 


Benin e-invoicing

Implementation timeline

March 2018: Ministerial Order No. 711-C defined facture normalisée content and DGI security elements.

2021–2022: Law No. 2021-15 and Articles 481–482 made DGI-certified e-invoicing mandatory for covered taxpayers, unless expressly exempted.

2022: The DGI issued the e-MECeF manual, confirming that an invoice becomes normalised only after finalisation with DGI security elements.

20 July 2026: SYGMEF introduced two-factor authentication for platform access.

Benin operates a DGI-controlled normalised e-invoicing model, not an open exchange network like Peppol. Covered taxpayers must issue invoices through DGI-approved MECeF or e‑MECeF channels, and a PDF created outside that workflow is not, by itself, a compliant facture normalisée


Botswana e-invoicing

February 2024: BURS announced a three-year e-invoicing, or e-billing project.

1 July 2026: The Tax Administration Act, 2026 established the Electronic Billing System framework.

1 April 2027: The BURS Electronic Billing System is scheduled to commence.

Botswana is developing an electronic billing framework, but businesses should distinguish current tax invoice obligations from any future mandatory e-invoicing rollout. Taxpayer scope and implementation timing should be confirmed through BURS guidance.


British Indian Ocean Territory e-invoicing

Implementation timeline

No B2B, B2G or B2C e-invoicing mandate, government platform, mandatory format, fiscalization rule or rollout date has been identified.

  • Portal: No national e-invoicing portal  
  • Format: No prescribed e-invoice format  
  • Tax authority: No identified e-invoicing tax authority

The British Indian Ocean Territory does not have a confirmed structured e-invoicing, clearance, fiscalization or real-time invoice-reporting mandate. Businesses may exchange invoices electronically by commercial agreement, including PDFs sent by email or invoices delivered through customer portals, but there is no BIOT requirement to use XML, UBL, Peppol, certified invoicing software or a government validation platform. UK VAT and e-invoicing rules should not automatically be treated as BIOT requirements because BIOT is constitutionally separate and has its own legal framework.


Burkina Faso e-invoicing

Implementation timeline 

6 January 2026: Burkina Faso launched the Facture électronique certifiée (FEC) system.

25 March 2026: The DGI opened homologation for enterprise invoicing systems.

1 July 2026: FEC became mandatory for taxpayers in the initial scope.

  • Portal - FEC framework administered by the tax authority.  
  • Format - Certified electronic invoice model under the FEC regime.  
  • Tax Authority - Direction Générale des Impôts.  

Burkina Faso operates a confirmed certified e-invoicing framework known as FEC. Businesses in scope must issue compliant certified electronic invoices through the approved national framework.


Burundi e-invoicing

Implementation timeline

1 January 2022: Mandatory electronic invoicing began for selected VAT-registered taxpayers.

4 July 2022: Ministerial Ordinance No. 540/678 required in-scope taxpayers to use certified electronic invoicing machines connected to EBMS.

February 2023: Electronic invoicing devices began a wider rollout to taxpayers.

28 August–5 September 2025: OBR ran a nationwide training campaign on electronic invoicing machines and EBMS connectivity.

Burundi operates an EBMS-based fiscalisation and clearance-style e-invoicing regime. In-scope VAT-registered taxpayers must issue B2B and B2C invoices or receipts through OBR-approved devices or software, with transaction data transmitted electronically to OBR; B2G suppliers must also use approved electronic invoices when dealing with public entities managing public funds. EBMS reporting does not replace periodic VAT returns, and electronic invoices and related records must be retained for 10 years.


Cameroon e-invoicing

Implementation timeline

15 December 2025: The DGI Strategic Plan 2026–2028 recorded e-billing as being rolled out, while electronic invoicing was still awaiting completion.

2026: The Finance Law introduced a real-time taxation framework under Section M 8e.

2026–2028: The DGI Strategic Plan includes an operational e-invoicing system, real-time taxation module and electronic-invoicing regulations as future objectives.

Cameroon has established a legal basis for real-time electronic invoicing and transaction controls, but a nationwide structured e-invoicing mandate is not yet fully operational. Section M 8e may require in-scope taxpayers to use DGI-approved electronic equipment, software or devices, issue compliant electronic invoices, and transmit transaction data continuously; however, the final taxpayer scope, technical standard, data format, submission channel and validation model remain to be published. Businesses should continue meeting current VAT invoicing, NIU, accounting and record-preservation requirements while monitoring DGI implementation guidance.


Cabo Verde e-invoicing

Implementation timeline 

2020: Decree-Law No. 79/2020 established the legal framework for electronic invoices and other fiscally relevant documents.

2021–2022: Mandatory e-invoicing was introduced in phases by taxpayer category.

1 January 2024: Electronic self-billing became effective.

1 January 2026: Electronically issued fiscal documents must include a QR code and Unique Document Identifier (IUD).

Cabo Verde should currently be treated as a conventional invoice and tax-reporting market rather than a confirmed structured e-invoicing mandate market. Businesses should follow local invoice rules and monitor official updates.

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Central African Republic e-invoicing

Implementation timeline

2017: The General Tax Code established the VAT, invoice, receipt and accounting-record framework.

2023: DGID published an updated General Tax Code, requiring VAT taxpayers to issue compliant invoices or equivalent documents.

August 2026: No nationwide structured e-invoicing mandate, platform, prescribed format, clearance model or e-reporting obligation had been identified.

  • Portal - No confirmed national e-invoicing portal.  
  • Format - No confirmed mandatory structured e-invoicing format.  
  • Tax Authority - Direction Générale des Impôts.  

The Central African Republic should currently be treated as a market without a confirmed nationwide structured e-invoicing mandate. Businesses should continue following standard invoice and tax documentation rules.


Chad e-invoicing

Implementation timeline

30 December 2022: Finance Law No. 016/PT/2022 introduced Facturation Électronique Normalisée (FEN).

1 January 2023: FEN became mandatory for VAT-registered taxpayers issuing tax invoices.

2024: The DGI operationalised the FEN taxpayer portal and published implementation guidance.

Chad operates a centralised DGI-managed FEN e-invoicing regime. VAT-registered taxpayers must issue FEN invoices for covered transactions, and DGI guidance also covers taxpayers subject to corporate income tax, the Impôt Général Libératoire (IGL) or VAT. 

B2G suppliers must use FEN for public-sector payment workflows, while covered B2C sellers must issue a FEN invoice for every sale. An ordinary PDF created outside the approved FEN process is not a compliant substitute; records, including manual invoices issued during an outage, must be retained for 10 years.


Comoros e-invoicing

Implementation timeline  

13–17 January 2025: The DGI undertook a study mission to Benin covering modern tax administration and e-invoicing.

30 June 2025: The DGI indicated that the experience gained would support tax reforms and the progressive introduction of e-invoicing; this was not a legal mandate.

15 April 2026: The DGI launched a workshop to validate the legal framework for electronic tax procedures under the 2026 Finance Law.

Comoros does not have a confirmed structured, clearance-based, or real-time e-invoicing mandate. B2B, B2C, B2G e-invoicing, fiscalisation, and transaction-level e-reporting are not currently mandatory.

Businesses subject to the Taxe sur la Consommation (TC) must submit a monthly return for the previous month before the 15th of each month. 


Republic of the Congo e-invoicing

Implementation timeline

31 March 2026: Decree No. 2026-101 established the Système de Facturation Électronique Certifiée (SFEC).

June 2026: The Ministry of Finance began national SFEC awareness activities.

1 July 2026: Original planned go-live date for mandatory implementation.

1 August 2026: SFEC became mandatory for the first rollout group: UGE, UME and USTPG taxpayers, and their suppliers.

  • Portal: e-Facture / SFEC portal  
  • Format: JSON  
  • Tax authority: Direction Générale des Impôts et des Domaines (DGID) / Ministry of Finance

The Republic of Congo operates an SFEC real-time invoice-certification and clearance regime. In-scope businesses must issue certified electronic invoices through SFEC-connected invoicing software, certified terminals, ERP systems or the web portal; an emailed PDF alone is not compliant. The first phase covers B2B, B2G and B2C transactions undertaken by in-scope businesses, with invoice and transaction data transmitted in real time. Certified invoice records must be retained for 10 years.


Democratic Republic of the Congo e-invoicing

Implementation timeline

2017: VAT rules introduced the basis for requiring VAT taxpayers to register as DEF users and issue invoices through connected systems.

3 March 2023: Decree No. 23/010 established the Facture Normalisée framework and its required invoice details.

2025: The DGI launched SFE homologation and expanded Facture Normalisée requirements to VAT taxpayers.

1 December 2025: Normalised invoices became mandatory for businesses under the normal and simplified tax regimes.

2026: The DGI updated taxpayer groups, re-homologation requirements and approved-solution lists.

  • Portal - To be confirmed locally.  
  • Format  - To be confirmed locally.  
  • Tax Authority - Direction Générale des Impôts.  

The Democratic Republic of the Congo should be assessed through current local tax authority rules before any nationwide e-invoicing obligation is assumed. Businesses should verify whether any structured electronic invoicing process applies to their taxpayer profile.


Djibouti e-invoicing

Implementation timeline 

2009: VAT legislation established formal VAT invoicing obligations.

2011: Commercial invoicing rules were further detailed, including invoice numbering, contracting-party information, NIFs, prices, payment method, discounts, and VAT information.

2017: Djibouti introduced rules allowing the DGI to require certain taxpayers to install electronic cash registers connected to the tax administration.

2024–2025: The DGI continued modernising its wider tax-administration infrastructure.

2026: No official nationwide structured B2B, B2C, or B2G e-invoicing mandate was identified. 

  • Portal - No confirmed national e-invoicing portal.  
  • Format - No confirmed mandatory structured e-invoicing format.  
  • Tax Authority - Direction des Impôts.  

Djibouti should currently be treated as a country without a confirmed nationwide structured e-invoicing mandate. Businesses should continue to apply the domestic invoicing and tax rules in force.


Egypt e-invoicing

Implementation timeline 

November 2020: The first mandatory eInvoice phase began, covering 134 large taxpayers.

April 2022: ETA launched the Electronic Receipt System pilot.

December 2022: Ministerial Decision No. 323 of 2022 expanded eInvoice requirements to taxpayers not already included in earlier phases.

December 2022: Government entities were required to process payments only against invoices issued through the ETA eInvoice system.

July 2023: ETA confirmed that electronic invoices would be required for recognising deductible business expenses and VAT-related claims.

2024–2025: Additional eReceipt obligation phases continued to expand.

Current: Digital invoicing and receipt compliance remain closely connected with Egypt’s broader tax simplification programmes.

Egypt operates one of the continent's most established national e-invoicing systems. Businesses brought into scope by the ETA must issue and transmit invoices through the national e-Invoice framework.


Equatorial Guinea e-invoicing

Implementation timeline

19 November 2024: Law No. 1/2024, the General Tax Law, was adopted.

January 2025: The Government confirmed a standard VAT rate of 15% and a reduced VAT rate of 5%.

5 September 2025: Ministerial Order No. 04/2025 required resident companies to show VAT on invoices for sales of goods and services.

  • Portal: No national e-invoicing portal  
  • Format: No prescribed e-invoice format  
  • Tax authority: Directorate General of Taxes and Contributions

Equatorial Guinea has no confirmed nationwide mandate for structured e-invoicing, invoice clearance, real-time reporting or central invoice submission. B2G, B2B and B2C e-invoicing are not currently mandatory. Resident companies must, however, issue VAT-compliant sales invoices stating the total transaction value and VAT charged; periodic VAT declarations remain applicable.


Eritrea e-invoicing

Implementation timeline  

Current status: No nationwide e-invoicing mandate applies.

Ongoing:Businesses should monitor tax and finance reforms for future digitalisation developments.

Eritrea should not currently be described as operating a confirmed nationwide structured e-invoicing system. Businesses should verify any local digital invoicing requirement directly with the competent authority.


Eswatini e-invoicing

Implementation timeline

2012: VAT replaced sales tax, creating an invoice-based VAT system.

2015 onward: VAT filing progressively moved online through the revenue authority’s digital services.

July 2026: Legal Notice No. 111 of 2026 introduced electronic tax invoices, fiscal receipts, credit notes and debit notes.

28 July 2026: ERS published the framework for electronic submission of fiscal data and supporting records.

Eswatini has introduced a legal framework for electronic invoicing and related electronic tax documents. Businesses should check ERS notices to determine when their onboarding obligation applies.

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Ethiopia e-invoicing

Implementation timeline  

30 June 2020 – Ethiopia adopted the Electronic Transaction Proclamation No. 1205/2020, providing legal recognition for electronic records and transactions.

8 October 2024 – Ethiopia launched its Electronic Invoice Management System, developed by the Information Network Security Administration (INSA) for the Ministry of Revenues. 

9 June 2026 – The Ministry of Revenues introduced the Electronic Invoicing System Administration Directive No. 1142/2026, creating a dedicated regulatory framework for e-invoicing in Ethiopia.

9 June 2026 – The Ministry also released an explanatory note to clarify the directive and support its application.

  • Portal -  MOR eTax Portal
  • Format - To be confirmed locally.  
  • Tax Authority  - Ministry of Revenues.  

Ethiopia should currently be treated as a jurisdiction where local invoice rules apply unless a specific structured e-invoicing obligation is confirmed for the taxpayer. Businesses should verify current requirements before implementation.


Gabon e-invoicing

Implementation timeline

8 April 2024: The DGI required large and medium-sized businesses to complete tax obligations online through DIGITAX.

29 December 2025: Law No. 041/2025, the 2026 Finance Law, established the legal basis for Facture Électronique Normalisée (FEN) reforms.

2026: The DGI began a phased E-Fact pilot, initially prioritising large and medium-sized enterprises.

Future phases: Other businesses and merchants will be onboarded progressively; no universal go-live date has been announced.

Gabon’s E-Fact framework uses a progressive validation model. Businesses brought into the rollout must issue structured invoices through a compliant DEF, approved dematerialised solution, compatible invoicing software, or the e-DEF portal; each compliant invoice must include a DGI-certified E-Fact QR code. 

The rollout is intended to extend across B2B, B2C and applicable B2G transactions, while existing VAT reporting continues separately, generally monthly by the 20th of the following month.


Gambia

Implementation timeline

30 November 2024: The ICT Agency invited bids to build an e-invoicing system for VAT and other taxes.

9 July 2025: The Ministry of Finance launched the e-invoicing project.

22 June 2026: The Government approved implementation of the system.

1 July 2026: GRA began a pilot with selected taxpayers.

B2G, B2B and B2C e-invoicing are not yet mandatory. GRA has not published final taxpayer scope, invoice format, API specifications, reporting process or a nationwide go-live date.

VAT registration is generally compulsory once annual taxable supplies reach D2 million. VAT returns are filed monthly, by the 15th of the following month.


Ghana e-invoicing

Implementation timeline

2022: The Value Added Tax (Amendment) Act, 2022 (Act 1082) established the legal basis for the Certified Invoicing System.

May–June 2024: The Ghana Revenue Authority (GRA) began initial onboarding for 600 VAT-registered taxpayers.

18 June 2024: GRA issued its E‑VAT Certified Invoicing System Guidelines.

September 2024: Phase two added 2,000 VAT-registered taxpayers.

1 January 2026: The Value Added Tax Act, 2025 (Act 1151) took effect.

Ghana’s E‑VAT model uses a GRA-integrated Certified Invoicing System. The operational obligation begins when GRA selects and onboards a taxpayer or directs adoption during VAT registration; it is not automatically live for every VAT-registered business. 

Once live, B2B and B2C invoices must be issued through the certified system and include E‑VAT security data, such as a QR code, invoice signature, verification-engine ID, encrypted data and timestamp. General E‑VAT rules apply to covered B2G supplies, and records must generally be kept for at least six years.


Guinea e-invoicing

Implementation timeline  

2016: Guinea introduced VAT obligations for certain foreign providers of electronic and digital services.

2023: Article 6 of the Finance Law for 2023 introduced electronic invoicing.

Current position: The regime applies to Guinea-resident companies; no nationwide clearance platform, prescribed XML standard, fiscal device or separate e-reporting system has been confirmed.

  • Portal: DGI  
  • Format: No prescribed national format  
  • Tax authority: Internal Revenue Directorate (IRD)

Guinea’s e-invoicing requirement currently targets resident companies. B2B issuance must follow General Tax Code requirements, including issuing invoices in French, applying the correct VAT treatment, maintaining sequential records and retaining supporting documentation. 

There is no confirmed separate B2G mandate, compulsory B2C fiscalisation system, or national real-time reporting model; non-resident suppliers remain outside the e-invoicing obligation but must still issue compliant invoices or equivalent documents.


Guinea-Bissau e-invoicing

Implementation timeline

2022: Law No. 4/2022 introduced the VAT Code and invoicing obligations for taxable persons.

2023: Despacho MF No. 1/2023 established rules for normalised invoices, including authorisation, numbering, QR codes and permitted issuance methods.

1 January 2025: VAT became operational nationwide, and affected taxpayers were instructed to use normalised invoices.

Current position: No universal structured e-invoice format, real-time reporting requirement or invoice-clearance network has been confirmed.

Guinea-Bissau does not currently mandate structured e-invoicing for B2B, B2C or B2G transactions. Businesses may issue paper invoices, electronic invoices through Kontaktu or authorised taxpayer software, or paper invoices printed by a DGCI-accredited printer, provided the documents satisfy invoice authorisation, numbering and VAT requirements. Kontaktu supports taxpayer communications, declarations, payment guides and tax payments rather than invoice clearance; the DTC2.0 consumption-tax declaration is periodic and monthly.


Ivory coast

Implementation timeline

2025: The Finance Law expanded the legal framework for FNE and RNE documents.

9 May 2025: Arrêté No. 0337 set the FNE implementation arrangements.

19–26 May 2025: Platform registration and electronic invoice generation began.

June–September 2025: The DGI phased rollout by taxpayer regime.

21 July 2025: The DGI officially launched the FNE system.

December 2025–13 February 2026: Use of physical normalised invoices was withdrawn.

1 September 2026: Nationwide FNE compliance controls began.

B2B and B2G transactions are in scope, while B2C transactions use an FNE or RNE, depending on the transaction and taxpayer profile. A compliant FNE includes DGI certification features: a QR code, visual mark and uninterrupted annual invoice number.

VAT returns remain separate from FNE certification and are generally filed monthly. Businesses should retain compliant invoices and supporting records for 6–10 years.


Kenya e-invoicing

Implementation timeline

1 September 2023: The eTIMS mandate began for persons carrying on business in Kenya, including non-VAT-registered businesses unless exempt.

1 January 2024: Tax-deductible expenses generally required valid TIMS/eTIMS records.

28 March 2024: Legal Notice No. 64 of 2024 established eTIMS invoice, exemption and electronic stock-record requirements.

1 January 2026: KRA began validating declared income and expenses against electronic records, including TIMS/eTIMS invoices.

Kenya operates an eTIMS reporting and fiscalisation regime covering B2B, B2C and B2G supplies. Businesses, including VAT and non-VAT taxpayers, must issue electronic tax invoices or receipts through an approved eTIMS solution, such as the portal, eTIMS Lite, Client, OSCU or VSCU integration. A standalone PDF is not compliant: transaction data must be generated and transmitted through eTIMS, and supporting records must generally be retained for five years.


Lesotho e-invoicing

Implementation timeline

27 June 2025: RSL introduced the Lekuka Electronic Invoicing System to stakeholders.

27 March 2026: The VAT (E-Invoicing) Regulations, 2026 were published.

1 April 2026: The regulations took effect, creating the IDMS and EBS framework.

July 2026: Nationwide deployment of Lekuka began.

30 October 2026: The system-integration grace period ended.

1 November 2026: VAT-registered businesses are expected to comply with Lekuka requirements for invoices, credit notes and debit notes.

B2B and B2G e-invoicing apply where RSL requires a VAT vendor to use an EBS connected to IDMS. B2C transactions are also covered where RSL requires the seller to use the framework.

VAT returns and payments are generally due by the 20th of the following month.


Liberia e-invoicing

Implementation timeline  

2021: The Liberia Revenue Authority (LRA) began Electronic Fiscal Device (EFD) initiatives as part of tax-administration modernisation.

2025: The LRA’s annual work plan included taxpayer onboarding and EFD deployment.

April 2026: The LRA confirmed that EFDs were being deployed to capture transaction data in real time, while electronic invoicing systems remained under development.

January 2027: Liberia plans to introduce VAT nationwide, replacing the current GST system.

Liberia does not yet have a universal e-invoicing or invoice-clearance mandate. B2G and B2B e-invoicing are not currently mandatory, while B2C businesses included in the EFD rollout must record sales through compliant fiscal devices and issue required receipts. LITAS supports digital tax registration, filing, payment and compliance processes rather than a national e-invoice platform, and businesses should retain relevant records for seven years.


Libya e-invoicing

Implementation timeline

December 2025: The Libyan Tax Authority launched its Unified Tax System.

5 March 2026: Decision No. 60 of 2026 enabled electronic collection of public revenues, including taxes and customs charges.

July 2026: Decision No. 348 of 2026 authorised a unified national identifier for economic entities.

Current position: No nationwide structured e-invoicing mandate has been confirmed.

  • Portal: Libyan Tax Authority e-services / Unified Tax System  
  • Format: No prescribed e-invoice format  
  • Tax authority: Libyan Tax Authority (LTA)

Libya does not currently require structured e-invoicing, invoice clearance or real-time transaction reporting for B2B, B2C or B2G transactions. Businesses may issue paper, PDF or system-generated invoices according to commercial arrangements, while complying with applicable documentation, stamp-duty and record-keeping rules. Electronic public-payment receipts and expanding POS usage are not equivalent to a fiscalisation or e-invoicing mandate; commercial documentation should generally be retained for at least three years

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Madagascar e-invoicing

Implementation timeline

2024: The Finance Law introduced the legal basis for the e-Facturation system.

16–20 June 2025: The DGI received technical assistance from the Rwanda Revenue Authority.

July 2025: Decree No. 2025-738 established the operational e-Facturation framework.

2025–2026: Madagascar began phased implementation, starting with larger taxpayers.

30 March 2026: The DGI and Rwanda Revenue Authority signed an MoU supporting the Electronic Billing Machine rollout.

Madagascar operates a centralised e-Facturation validation model covering B2B, B2C and B2G transactions. Taxpayers required to issue regular invoices must use the DGI platform or an approved third-party solution for VAT-taxable, exempt and out-of-scope supplies. Rollout is phased by taxpayer category: large enterprises must comply within six months, medium enterprises within one year, and small taxpayers and micro-enterprises within two years after deployment. Electronic invoices must generally be retained for 10 years, or three years under the synthetic tax regime.


Malawi e-invoicing

Implementation timeline

2013–2014: The Malawi Revenue Authority (MRA) introduced the Electronic Fiscal Device Management System, which became operational in March 2014.

2025: MRA developed and piloted the software-based Electronic Invoicing System (EIS).

Early 2026: MRA extended the EIS transition period for targeted VAT-registered businesses.

1 May 2026: EIS launched nationwide for the VAT-registered businesses included in the rollout, replacing the EFD model.

Malawi uses a centralised, software-based real-time reporting model. Targeted VAT-registered businesses must use EIS for B2B invoices and B2C invoices or receipts, submitting transaction and relevant stock data to MRA through the portal, MRA tools or an approved API integration. EIS validates the transaction and returns a signature used to generate the QR code on the invoice or receipt. No separate B2G e-invoicing mandate has been published; normal VAT filing and electronic-record retention obligations continue alongside EIS.


Mali e-invoicing

Implementation timeline  

2020: Mali introduced earlier rules for secured standardised invoices.

25 November 2022: Decree No. 2022-0733/PT-RM established the current facture normalisée sécurisée framework.

2023–2026: The DGI continued to identify institutionalisation of the facture normalisée as a tax-administration priority.

Current position: No nationwide structured e-invoicing, real-time invoice reporting or tax-authority clearance mandate has been confirmed.

Mali requires covered taxpayers under the real-profit or synthetic-tax regimes to issue compliant standardised invoices, regardless of VAT registration in most cases. The framework prescribes invoice content, numbering and security elements, such as a security sticker or hologram, but does not require XML, Peppol, real-time DGI transmission or clearance. No separate B2B, B2C or B2G structured e-invoicing mandate applies; VAT is generally declared and paid monthly at the standard 18% rate, while covered businesses submit quarterly statements on invoice books received from their printer.


Mauritania e-invoicing

Implementation timeline

2019: Mauritania adopted its General Tax Code.

2021: Article L.21 was amended to define invoice-content requirements.

Ongoing: The DGI operates the Système de Télédéclaration et de Télépaiement (STT) for electronic tax filing and payment.

July 2026: The Ministry of Finance announced an e-invoicing initiative for public establishments; its supplier scope, format, platform procedures and mandatory-use dates remain unpublished.

Mauritania has no nationwide structured e-invoicing, real-time reporting or invoice-clearance mandate for B2B, B2C or all B2G transactions. The only announced e-invoicing development is the public-establishment initiative, so B2G status remains conditional pending implementation details. Businesses must continue to issue compliant tax invoices under Article L.21, submit VAT returns and payment monthly before the 15th of the following month, and retain accounting records and supporting documentation for at least 10 years.


Mauritius e-invoicing

Implementation timeline

September 2023: Mauritius introduced the Value Added Tax (E-Invoicing) Regulations 2023.

2023–2024: The Mauritius Revenue Authority (MRA) began onboarding Electronic Billing System (EBS) providers and businesses.

15 May 2024: E-invoicing became mandatory for MRA-notified businesses with annual turnover above MUR 100 million.

2025–26 financial year: The mandate expanded to suppliers with turnover above MUR 80 million.

1 September 2026: MRA extended the mandate to certain businesses with turnover above MUR 40 million.

  • Portal: MRA e-Invoicing Developer Portal / Invoice Fiscalisation Platform (IFP)  
  • Standard: JSON  
  • Tax authority: Mauritius Revenue Authority (MRA)

Mauritius operates a phased pre-clearance model. In-scope or MRA-notified suppliers must use a certified Electronic Billing System to create and register invoices, receipts, debit notes and credit notes with MRA before issuing them to customers. The EBS must generate the required JSON transaction data and a unique QR code; the requirements apply to B2B and B2C sales, and to B2G transactions when the supplier falls within the general mandate or receives an MRA notice. Businesses must retain relevant records for at least five years.


Mayotte

Implementation timeline

June 2025: Technical guidance was updated for French e-invoicing and e-reporting transactions involving overseas territories, including Mayotte.

January 2026: Official guidance confirmed that Mayotte-established businesses are generally outside the domestic French e-invoicing mandate.

1 September 2026: E-reporting began for applicable Mayotte-related transactions subject to the French reporting framework.

1 September 2027: The relevant e-reporting obligations extend to smaller businesses.

Mayotte has no general B2B, B2C or B2G e-invoicing mandate, no local clearance model and no dedicated tax platform. Because VAT is not applicable in Mayotte under Article 294 of the French General Tax Code, local businesses are generally outside France’s domestic structured e-invoicing reform. However, specific transactions deemed subject to French VAT can trigger French e-reporting duties; a missing required transmission may incur a €250 fine, capped at €15,000 per calendar year, although the first breach is not penalised.


Morocco e-invoicing

Implementation timeline

2011: DGI launched SIMPL for electronic tax filing.

2018: Article 145 required compliant, secure billing software.

2020: Law 43-20 recognised trusted electronic transaction services.

2022–2024: Electronic invoice submission expanded for public procurement.

2025–2026: DGI developed national e-invoicing specifications; a nationwide B2B/B2C mandate remains unconfirmed.

  • Portal: DGI e-services / SIMPL, with a future national e-invoicing system under development  
  • Tax authority: Direction Générale des Impôts (DGI)  
  • Standard: No final nationwide structured format confirmed  

Morocco has meaningful B2G electronic invoice submission through AJAL and public-entity platforms, but suppliers must follow the process specified by each contracting authority rather than assume a single national clearance channel. Private-sector invoices remain subject to Moroccan invoicing and VAT rules, including sequential invoice numbering, required supplier/customer and tax data, and retention obligations.


Mozambique

Implementation timeline

2007–2008: VAT invoice rules were introduced.

2011–2012: AT introduced controls for computer-issued invoices and sequential numbering.

2014: Decree No. 92/2014 established fiscal-machine requirements.

1 June 2022: VAT and ISPC filing moved to the Portal do Contribuinte.

2026: VAT rules require issued invoice data to be submitted to AT; no nationwide structured e-invoicing or invoice-clearance mandate exists.

B2B and B2G transactions follow general VAT-invoice requirements, while B2C businesses may need fiscal machines or integrated POS controls. Computer-generated invoice systems require AT approval and must produce automatic sequential numbering.

VAT returns are generally monthly: nil or VAT-credit returns are due by the 15th of the following month, while VAT-payable returns are due by the month-end.


Namibia e-invoicing

Implementation timeline

February 2024: The government announced plans to explore VAT e-invoicing linked to cash registers and NamRA’s ITAS.

2024–2025: The initiative remained under exploration and development.

2026: E-invoicing remains a planned reform, with no confirmed rollout dates, technical specifications, structured format, clearance model or invoice-reporting mandate.

B2B, B2C and B2G structured e-invoicing are not currently mandatory. VAT-registered suppliers must instead issue compliant tax invoices containing prescribed supplier, buyer, VAT and transaction details; electronic invoices are permitted where they meet those rules.

VAT returns and payments are due by the 25th of the month following the relevant tax period. A VAT tax invoice is generally not required for a full-cash payment of no more than N$1,000.

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Niger e-invoicing

Implementation timeline

1 October 2020: The DGI began the SECeF certified-invoicing operational phase.

November–December 2020: Implementing, technical and procedural rules were issued.

31 August 2021: In-scope businesses were required to comply.

September 2021: The wider SECeF obligation took effect, subject to limited derogations.

28 September 2021: Certified invoices became mandatory for applicable public-procurement transactions.

2026: DGI continues to publish approved and re-homologated invoicing software.

  • Portal: e-SECeF  
  • Tax authority: Direction Générale des Impôts (DGI Niger)  
  • Model: SECeF-certified invoicing

B2B, B2C and B2G transactions within scope must use e-SECeF or DGI-approved invoicing software or equipment. Certified invoices must include DGI authentication and control data, including a SECeF/DGI code, machine identifier, counters, timestamp and QR code.

VAT taxpayers under the normal real regime generally file and pay VAT monthly; taxpayers under the simplified real regime generally file quarterly.

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Nigeria e-invoicing

Implementation timeline

Early 2025: FIRS tested the Merchant Buyer Solution with selected large taxpayers.

1 August 2025: Large taxpayers with turnover of at least ₦5 billion entered the initial rollout.

1 November 2025: The large-taxpayer onboarding and integration deadline was extended.

1 July 2026: Medium taxpayers with ₦1–5 billion turnover joined the rollout.

1 July 2027: Businesses with turnover below ₦1 billion are scheduled to join.

  • Portal: NRS Merchant Buyer Solution  
  • Tax authority: Nigeria Revenue Service (NRS) / Federal Inland Revenue Service (FIRS)  
  • Standard: UBL, XML / JSON

B2B and B2G invoices are subject to phased pre-clearance through the national platform before issue. B2C transactions are also phased, but are generally issued to consumers first and reported to the tax authority within 24 hours.


Réunion e-invoicing

Implementation timeline  

1 September 2026: All businesses must be able to receive electronic invoices. Large enterprises and intermediate-sized enterprises (ETIs) must also issue e-invoices. 

1 September 2027: SMEs, very small enterprises (TPEs) and micro-enterprises must begin issuing e-invoices; applicable e-reporting obligations follow the same timetable.

Since 1 January 2020: Suppliers to public-sector entities must send B2G invoices through Chorus Pro.

  • Portal: Plateforme Agréée (PA); Chorus Pro for B2G  
  • Standards: UBL 2.1, UN/CEFACT CII, Factur-X  
  • Tax authority: Directorate General of Public Finances (DGFiP)  

Businesses established in Réunion are covered by both France’s e-invoicing and e-reporting reform because French VAT applies there. In-scope transactions between VAT-taxable businesses established in Réunion, metropolitan France, Guadeloupe or Martinique require electronic invoicing through a Plateforme Agréée, while transactions with consumers, non-taxable customers and certain foreign counterparties generally require e-reporting instead. A simple PDF sent by email alone is not compliant; businesses must use an approved platform and a structured or hybrid invoice format.


Rwanda e-invoicing

Implementation timeline

2013: Rwanda introduced the Electronic Billing Machine (EBM) system for VAT compliance and electronic tax invoicing.

2020: EBM use was extended to all traders.

31 March 2023: Law No. 020/2023 established the current EBM legal framework, requiring every person carrying out taxable activities, whether VAT-registered or not, to use EBM and issue a tax invoice for every transaction.

May 2023: RRA introduced the purchase code for eligible resale purchases, requested through MyRRA or the *800# mobile service.

Businesses carrying out taxable activities in Rwanda must use EBM to issue a compliant electronic invoice or receipt for every sale, regardless of whether the customer is a business, consumer or public entity, and whether the supplier is VAT-registered. Rwanda uses a fiscalization model rather than a separate national clearance or invoice-exchange network: EBM captures transaction data, while businesses with their own invoicing, POS, ERP or accounting systems can integrate through RRA’s Virtual Sales Data Controller (VSDC), subject to certification. VAT-registered businesses that fail to issue an electronic invoice can be fined 10 times the VAT evaded, increasing to 20 times for a repeat offence; other EBM-user failures can result in fines of RWF 200,000, rising to RWF 400,000 for repeat non-compliance. 


E-Invoicing in Saint Helena

Implementation timeline

April 2010: Saint Helena’s current income-tax system, referenced in government business guidance, began.

2026: No mandatory e-invoicing rollout date, invoice-clearance platform, real-time reporting requirement or fiscalization timeline has been identified in Saint Helena Government guidance.

  • Portal: No national e-invoicing portal  
  • Standards: No prescribed XML, UBL, QR code, digital-signature or structured e-invoice standard 
  • Tax authority: Saint Helena Government Income Tax Office   

Saint Helena does not have a confirmed mandatory e-invoicing regime. Businesses can use electronic invoices or accounting software commercially, but there is no identified requirement to clear invoices through a government platform or report transaction-level data to the tax authority. 


São Tomé and Príncipe e-invoicing

Implementation timeline

2016: Decree-Law No. 9/2016 established the rules for issuing, retaining and archiving invoices and equivalent documents.

December 2019: Decree-Law No. 14/2019 introduced the mandatory e-Factura regime and invoice-data communication to the Direcção dos Impostos (DI). 

Ongoing: Covered taxpayers must submit invoice and equivalent-document data by the 8th day of the month following issuance.

Businesses, professionals and other covered taxpayers must issue compliant invoices or equivalent documents and communicate the required data to the DI through Fazenda Non. The regime applies broadly to taxpayers subject to IRS, IRC, Consumption Tax, Stamp Duty and property taxes, including exempt taxpayers and persons performing isolated acts. Late reporting may result in fines of Dbs 5,000 to Dbs 30,000, while non-reporting or inaccurate reporting can lead to fines of Dbs 10,000 to Dbs 50,000


Senegal e-invoicing

Implementation timeline

2008: Senegal permitted electronic invoices under its General Tax Code, but their use remained voluntary.

2023: The DGID examined Benin’s e-invoicing approach as part of Senegal’s tax-digitalisation efforts.

2025: The Finance Law established mandatory structured e-invoicing for VAT taxpayers through a public portal or another platform designated by the tax administration.

Go-live date: To be announced; no official rollout phases, technical format, onboarding process or mandatory platform have yet been published.

The planned mandate applies to VAT-taxable persons and requires the issuance, transmission and receipt of structured electronic invoices through the future public portal or another platform designated by the DGID. It is not yet confirmed whether invoice data will be cleared, reported in real time or submitted periodically, and Senegal has not confirmed a format such as XML or JSON, a B2C fiscalization model or separate B2G procedures. Non-compliance with the future obligation can result in a fine of 25% of VAT invoiced or due, capped at XOF 5 million per invoice


Seychelles e-invoicing

Implementation timeline

December 2025: SRC issued an Expression of Interest for an Electronic Invoicing Solution, with shortlisted applicants to receive an RFP. 

2026: The government planned to introduce e-invoicing later in the year to strengthen VAT compliance and reduce revenue leakage.

July 2026: SRC announced that e-invoicing procurement had reached its final stage.  

Seychelles does not yet have an operational e-invoicing mandate. The intended system is expected to enable automatic, real-time transmission of invoice data to SRC, but the final technical specifications, taxpayer scope, implementation phases, and mandatory start date have not been published.


Sierra Leone e-invoicing

Implementation timeline

2018: The Finance Act authorised the NRA to install electronic fiscal devices at business premises.

2020: GST-registered businesses were required to maintain an Electronic Cash Register (ECR) for invoicing and transaction records.

2021: ECR-generated GST invoices or receipts became mandatory; faults must be reported within 24 hours.

2021 onwards: ECR Regulations set the technical and operational requirements for fiscal invoicing and data transmission

  • Portal - Certified Invoicing System environment.  
  • Format - Electronic GST invoice model used within the national framework.  
  • Tax Authority - National Revenue Authority.  

Sierra Leone uses an ECR-based fiscalisation model rather than a standalone structured B2B e-invoicing network. The CIS creates the sales record, while the SDC electronically signs it, stores receipt data, and transmits it to NRA systems.


Somalia e-invoicing

Implementation timeline  

27 October 2019 – Somalia’s House of the People approved the Revenue Act to strengthen revenue administration. 

29 June 2021 – The Ministry of Finance confirmed that electronic invoicing was not yet in place and began planning the Integrated Tax Administration System (ITAS).

2024 – Somalia introduced further revenue-administration reforms through its Revenue Administration Regulation and Revenue Road Map.

4 January 2026 – Mandatory digital revenue receipts were introduced for government payments. This is not a commercial e-invoicing mandate.

Somalia should currently be treated as a jurisdiction where businesses need to verify the applicable authority and local invoice rules before assuming any structured e-invoicing obligation exists.


South Africa e-invoicing

Implementation timeline

8 September 2023: SARS published its VAT Modernisation Discussion Paper.

1 April 2026: Tax-administration amendments introduced definitions and regulation-making powers for e-invoicing, e-credit notes, e-debit notes, interoperability and voluntary e-reporting.

August 2026: SARS issued a VAT Modernisation Consultation Paper proposing a phased model: pilot first, followed by voluntary adoption and eventually mandatory implementation. No confirmed go-live date has been announced.

  • Portal: SARS eFiling for current VAT compliance
  • Standards: No mandated invoice format yet  
  • Tax authority: South African Revenue Service (SARS) 

South Africa does not currently have a mandatory structured e-invoicing, B2G invoicing, real-time invoice-reporting or fiscalization mandate. Businesses must continue to issue compliant VAT invoices, retain supporting records and submit VAT201 returns through existing SARS processes. SARS’s proposed VAT Modernisation model would combine structured e-invoicing, an interoperability framework and e-reporting to enable secure, near-real-time VAT data flows, but it remains subject to consultation, regulations and a phased rollout

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South Sudan e-invoicing

Implementation timeline

2009: The Taxation Act established the tax, registration and record-keeping framework.

2021: Revised tax rules confirmed six-year retention for transaction records and supporting documents.

May 2022: The authority published the eTax B2B e-Invoice Training Manual.

2024: The revised SSRA Act confirmed eTax collections and the planned Electronic Tax Registrar.

  • Portal: SSRA eTax portal  
  • Tax authority: South Sudan Revenue Authority (SSRA)  
  • Standard: SSRA eTax B2B e-invoice requirements

B2B eTax invoices are available to registered businesses and are required for applicable banking fund movements under the cited Bank of South Sudan directive. There is no separate nationwide B2G mandate; B2C uses a retail/cash-sales option, without a confirmed universal B2C e-invoicing obligation.

Sales-tax declarations are filed through eTax for the applicable tax period, and businesses must retain accounts and supporting records for six years.


Sudan e-invoicing

Implementation timeline

14 April 2026: The Ministry included online e-invoicing in its public-finance reform roadmap.

4 May 2026: The Taxation Chamber resumed the Electronic Invoice System.

11 May 2026: Practical implementation began, targeting 2,000 taxpayers by end-2026.

3 June 2026: E-invoicing was identified as a key tax-modernisation measure.

9 August 2026: The Ministry reported its use to improve public-revenue collection.

B2G e-invoicing has no separate nationwide mandate. B2B e-invoicing is being implemented through the Electronic Invoice System, but no universal obligation for every taxpayer is publicly confirmed. B2C payment-registration tools are available, though a general B2C mandate is also unconfirmed.

VAT returns remain separate from e-invoicing, and registered VAT taxpayers must continue meeting their ordinary filing, payment and record-keeping obligations.


Tanzania e-invoicing

Implementation timeline

2012: Tanzania introduced the Income Tax (Electronic Fiscal Devices) Regulations, establishing the Electronic Fiscal Device Management System (EFDMS) for fiscal transaction data. 

2013: TRA expanded Electronic Fiscal Device (EFD) implementation to additional taxpayer groups.

From 2020: Virtual Fiscal Devices (VFDs) enabled taxpayers to connect ERP, POS and accounting systems directly to EFDMS without relying solely on physical EFD hardware

2026: Tanzania continues to operate EFDMS-based, clearance-style fiscalisation for businesses within the EFD regime.

Tanzania does not operate a single nationwide B2B structured e-invoicing network based on formats such as XML, UBL or Peppol. Instead, businesses within the applicable EFD regime must issue fiscal invoices or receipts through approved EFD or VFD technology that transmits transaction data to TRA’s EFDMS.

For compliance, the fiscal document must be processed through EFDMS and carry the required fiscal authentication before it is issued. TRA identifies failure to use an EFD where required, failure to issue a fiscal receipt or invoice, or issuance of false or materially incorrect fiscal documents as offences; on conviction, penalties 

can include 200 to 300 currency points, up to three years’ imprisonment, or both. 


Togo e-invoicing

Implementation timeline  

2017–2018: Togo adopted its electronic-transactions framework.

1 January 2026: Finance Law No. 2025-002 introduced the legal basis for Certified Electronic Invoices.

From 2026: Technical rules and the go-live date remain pending; standardised paper invoices (facture normalisée) remain valid until the system is operational

Togo has introduced a legal framework for certified B2B electronic invoicing rather than a fully operational national clearance platform. The framework applies where a taxpayer supplies goods or services to another taxpayer, including taxable advance payments.

The Finance Law allows OTR to receive transaction data electronically in real time, on a deferred basis or periodically. However, the final reporting model, invoice-validation process, technical specifications and mandatory start date have not yet been officially confirmed.


Tristan da Cunha

Implementation timeline

2026: No e-invoicing mandate, rollout, platform, structured format, clearance model or reporting deadline has been confirmed.

  • Portal: None identified  
  • Standard:No prescribed e-invoice format  
  • Tax authority: Tristan da Cunha Government / Treasury  

B2G, B2B and B2C e-invoicing are not mandatory. Businesses may issue invoices electronically by email, PDF or accounting software where commercially agreed, while retaining adequate transaction and supporting records.

Government suppliers should follow the invoice, purchase-order and payment instructions set out in their specific contract or procurement arrangement.


Tunisia e-invoicing

Implementation timeline

2016: Tunisia introduced mandatory electronic invoicing through the El Fatoora system.

15 August 2016: Decree No. 2016-1066 set the rules for issuing and archiving electronic invoices.

1 July 2025: Penalties for specified e-invoicing breaches became effective.

1 January 2026: The mandate expanded to cover service transactions.

  • Portal - El Fatoora and Tunisian Trade Net environment.  
  • Format - TTN’s XML-based format
  • Tax Authority - Direction Générale des Impôts and related competent authorities.  

Tunisia has an electronic invoicing framework that applies to relevant transactions and taxpayers. Businesses should confirm whether their transactions fall within the current mandatory scope.


Uganda e-invoicing

June 2020: URA issued a notice requiring VAT-registered taxpayers to use the Electronic Fiscal Receipting and Invoicing Solution (EFRIS).

1 July 2020: EFRIS became the standard fiscal invoicing and receipting system for VAT-registered businesses.

1 July 2025: Mandatory EFRIS use expanded to non-VAT-registered businesses in 12 designated sectors, subject to specific exclusions and thresholds.

2026: URA continues to enforce EFRIS obligations, including against non-issuance, selective issuance, misclassification and fictitious invoicing. 

Uganda operates a mandatory e-invoicing regime through EFRIS. VAT-registered taxpayers must issue EFRIS e-invoices, while designated non-VAT businesses in 12 sectors have also been required to issue EFRIS invoices or receipts since 1 July 2025, subject to exclusions for certain small businesses and activities.


Western Sahara e-invoicing

June 2020: Morocco issued Circular No. 59/20/DEPP to progressively introduce electronic invoice deposits through the AJAL platform for suppliers of participating public establishments and enterprises.

9 June 2021: AJAL coverage began for relevant public purchase orders above MAD 5 million.

1 January 2022: The threshold was reduced to public purchase orders above MAD 1 million.

1 June 2022: The threshold was further reduced to public purchase orders above MAD 200,000.

September 2026: No separate Western Sahara e-invoicing mandate, platform, technical format, clearance model, real-time reporting obligation or territory-wide go-live date has been confirmed. 

Western Sahara does not have a confirmed standalone B2B, B2C or B2G structured e-invoicing mandate comparable to a national clearance platform. Businesses should determine the authority governing their entity, transaction, customer and tax registration before assuming that Moroccan invoicing, AJAL or VAT-reporting requirements apply.

Where Moroccan tax administration applies, SIMPL supports electronic VAT declarations and payments; this is e-filing, not evidence of a universal invoice-clearance or real-time reporting requirement in Western Sahara.


Zambia e-invoicing

Implementation timeline

19 March 2024: The Zambia Revenue Authority (ZRA) launched the Smart Invoice system and began taxpayer onboarding and registration.

1 July 2024: Smart Invoice became mandatory for VAT-registered taxpayers. VAT invoices must be issued through Smart Invoice and transaction data is transmitted to ZRA in real time.

From 1 October 2024: ZRA began enforcing the requirement; invoices issued outside Smart Invoice may not be recognised as valid VAT tax invoices.

From 1 January 2025: Input-VAT claims are generally supported by Smart Invoice-generated and validated invoices.

Zambia operates a mandatory, real-time e-invoicing framework through Smart Invoice rather than a separate periodic e-reporting regime. VAT-registered taxpayers must create their tax invoices through Smart Invoice or a connected POS, ERP or accounting system, allowing invoice information to be transmitted to ZRA at issuance.


Zimbabwe e-invoicing

Implementation timeline

1 January 2022: Fiscal tax invoices became required for VAT input-tax claims.  

1 September 2023: FDMS-validated invoices with QR or authentication codes became required for VAT input-tax claims.  

31 May 2025: Deadline for VAT-registered businesses to upgrade systems to transmit full buyer details.  

1 December 2025: TaRMS and FDMS integration applied to valid fiscal tax invoices, debit notes and credit notes.

Zimbabwe does not operate a standalone structured B2B e-invoicing mandate comparable to platforms such as Egypt’s ETA e-Invoice or Kenya’s eTIMS. Instead, VAT-registered operators must issue fiscal tax invoices through approved devices or compatible systems connected to FDMS.

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Benefits of E-Invoicing Solutions

Adopting e-invoicing helps businesses improve invoice accuracy, reduce manual work, and strengthen document control across different markets. It also supports faster processing, better audit readiness, and more consistent tax data where countries require structured electronic invoices.

Key business benefits include:

- Faster invoice creation, delivery, and validation.

- Fewer manual input errors and cleaner invoice data.

- Better visibility across accounts payable and accounts receivable processes.

- Easier adaptation to country-specific digital tax rules.

- Stronger recordkeeping and document traceability.


How DDD Invoices Can Benefit Your Business Across Africa

Africa has no single e-invoicing rulebook. Each country has its own portal, its own format and its own deadlines, and many of them are still changing. For businesses that operate in more than one market, keeping up with all of that is a real risk. DDD Invoices removes that complexity. 

One integration connects your ERP, billing, accounting and e-commerce systems to local tax authority requirements across the continent. Your invoices go out in the right format, reach the right platform and stay compliant as mandates expand, with no separate setup for every country.

Whether you’re already working with live systems like Egypt’s ETA, Kenya’s eTIMS or Nigeria’s national rollout, or getting ready for what’s coming in Botswana, Senegal and beyond, DDD Invoices keeps you ahead of the change.

Don’t let changing regulations slow your growth. 

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