E-invoicing in Madagascar: e-Facturation Requirements 

E-invoicing in Madagascar is governed by the dedicated e-Facturation framework introduced by Decree No. 2025-738 of 2 July 2025. The decree requires taxpayers who must issue regular invoices to use the e-Facturation system to issue and receive invoices for taxable, exempt, and out-of-scope VAT transactions, subject to a phased rollout by business size.

Under Madagascar’s e-invoicing requirements, compliant invoices must be generated through the DGI’s central platform or an approved third-party e-Facturation solution. This allows businesses to connect e-invoicing with their existing financial systems while standardising how invoice data is generated, exchanged and managed. 

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Madagascar formally operationalised its dedicated e-Facturation through Decree No. 2025-738-PR and published it through the DGI legal-texts portal. The decree makes e-Facturation compulsory for taxpayers required to issue regular invoices and confirms that the DGI-developed system is available to taxpayers by default.

Implementation will be phased after the DGI system is deployed; large taxpayers must comply within six months, medium taxpayers within one year, and small taxpayers and micro-enterprises within two years. The DGI has also confirmed technical cooperation with the Rwanda Revenue Authority to support the implementation of Madagascar’s electronic invoicing system.

Why is Madagascar adopting e-invoicing?

Madagascar is adopting e-invoicing to modernise tax and commercial practices by simplifying and automating business exchanges. Under Decree No. 2025-738, the e-Facturation system is intended to reduce processing costs and delays while giving businesses and the DGI more reliable transaction data across the supply chain.

The framework also aims to improve the traceability and security of invoices, reduce tax fraud and support fairer competition. By enabling the DGI to control, analyse and archive electronic invoices, the system is designed to strengthen invoice verification, tax compliance and consumer protection.

Timeline of e-invoicing in Madagascar

• 2024 – Madagascar’s Finance Law introduced the legal basis for e-Facturation, an online invoicing system forming part of the tax administration’s digitalisation strategy.
• 16–20 June 2025 – The Direction Générale des Impôts (DGI) received technical assistance from the Rwanda Revenue Authority to support the development of Madagascar’s electronic invoicing system.
• July 2025 – Decree No. 2025-738 established the operational framework for e-Facturation, covering system access, interoperability, invoice issuance and phased implementation.
• 2025–2026 – Madagascar began a phased rollout of e-Facturation, initially focusing on larger taxpayers before expanding to other categories.
• 30 March 2026 – The DGI and Rwanda Revenue Authority signed an MoU for technical support and knowledge transfer to support Madagascar’s Electronic Billing Machine (EBM) rollout.
  
  

B2G e-invoicing in Madagascar

B2G e-invoicing in Madagascar is mandatory under the country’s general e-Facturation regime. The 2024 Amending Finance Law requires the use of online invoices generated through the tax administration’s e-Facturation system for all transactions. Consequently, a business supplying goods or services to a government ministry, agency, or other public entity must use e-Facturation where it is within the scope of the national rollout.

The regime was operationalised by Decree No. 2025-738-PR in July 2025. Madagascar has not introduced a separate B2G-specific invoicing framework or deadline. Instead, invoices issued to public entities are subject to the same national e-Facturation requirements and phased implementation schedule that apply to other transactions within the scope of the regime. 

B2B e-invoicing in Madagascar

B2B e-invoicing in Madagascar is mandatory. Taxpayers, individuals or legal entities selling goods or providing services, must issue e-invoices through the tax administration’s e-Facturation system. The obligation covers ordinary B2B sales and services, including VAT-taxable, VAT-exempt, and out-of-scope transactions. Paper copies may be issued only as faithful reproductions of electronically generated and validated invoices.

The central e-Facturation platform supports invoice issuance, receipt, transmission, processing, validation, and tax control. Adoption is phased after the platform’s launch; large enterprises have six months to comply, medium enterprises one year, and small taxpayers two years. A business’s effective compliance date therefore depends on its taxpayer category.

B2C e-invoicing in Madagascar

B2C e-invoicing and fiscalisation in Madagascar are mandated under the national e-Facturation framework. The rule applies whenever a taxpayer sells goods or provides services, including sales to individual consumers. Retailers, restaurants, service providers, and other consumer-facing businesses must therefore issue an invoice through the e-Facturation system for qualifying B2C sales, rather than relying solely on an unvalidated paper receipt.

The government sources reviewed do not identify a separate requirement for certified fiscal cash registers or a distinct B2C receipt platform, compliance is based on use of the national e-Facturation system.

E-reporting and VAT compliance

E-reporting is the periodic electronic submission of transaction data to a tax authority. In Madagascar, this is mainly handled through the e-Facturation and e-TVA framework, rather than a separate e-reporting regime. The e-Facturation system captures structured invoice data and supports invoice generation, exchange, management and archiving through the DGI’s central platform, with API integration for business systems.

For VAT-registered businesses, e-Facturation data feeds into e-TVA to prepare a pre-filled VAT return, which taxpayers must review and validate. The system supports XML for automated processing and PDF for readability, while electronic invoices generally must be retained for 10 years or three years under the synthetic tax regime.

Preparing for e-invoicing in Madagascar with DDD Invoices

Businesses should ensure their ERP, accounting, POS, or billing system can create complete, structured invoices and VAT records. They should also establish processes for invoice validation, corrections, VAT reconciliation, secure retention, and audit access. Madagascar’s framework covers electronic invoice issuance, processing, control, and archiving, not merely sending PDF invoices.

DDD Invoices can provide a unified API between a business and Madagascar’s evolving e-Facturation requirements. It can automate invoice-data validation and transformation, submission workflows, status monitoring, and audit-trail retention. This avoids separate point-to-point integrations across systems or future mandates while allowing businesses to adapt their compliance flow as the DGI issues further technical requirements.

FAQs

Is e-invoicing mandatory in Madagascar?

Yes. Madagascar’s e-Facturation framework makes electronic invoices mandatory for transactions covered by the national rollout. Adoption is phased by taxpayer category under the implementing decree.

Does Madagascar have separate B2B, B2G, and B2C rules?

No separate B2B- or B2G-only regime is identified in the government sources reviewed. The national e-Facturation framework applies across business transactions, including sales to businesses, public entities, and consumers.

Does e-invoicing replace VAT returns?

No. E-Facturation provides invoice-level information, but VAT-registered taxpayers must still file, validate, and pay their periodic VAT obligations through the DGI’s tax systems.

What records should businesses keep?

Businesses should keep electronic invoices and related tax records in a secure, accessible format for compliance checks and audits. They should retain invoice data, corrections, payment evidence, VAT calculations, and any submission or validation status records generated through the e-Facturation process.