E‑Invoicing in Comoros: 2026 Requirements, TC Filing and Current Status

E-invoicing is not currently subject to a confirmed nationwide structured, clearance-based or real-time mandate in Comoros. Businesses may use digital tools to create, send and manage invoices, but there is no confirmed requirement to submit invoices through a government e-invoicing platform or have them cleared in real time. 

For now, the focus remains on meeting existing invoice requirements, including accurate supplier and customer details, invoice identification, transaction information and consumption-tax amounts. This guide explains the current e-invoicing landscape in Comoros and how businesses can use digital invoicing while staying aligned with the rules currently in force.

Latest News

The General Directorate of Taxes of the Union of Comoros has identified electronic invoicing as an area of tax-administration reform. An official Directorate notice on a study mission refers to developing the administration of large taxpayers and reforming electronic invoicing, indicating that the authorities are considering how such a system could be introduced.

However, no Comorian government source currently confirms a mandatory e-invoicing rollout, go-live date, turnover threshold, taxpayer phases, technical format or national clearance platform. Comoros should therefore be described as a market where e-invoicing is under consideration, rather than one with an active mandate, businesses should monitor future publications from the General Directorate of Taxes and the Ministry of Finance.

What is e-invoicing and why is Comoros considering it? 

E-invoicing is the creation, exchange and processing of invoice data in a structured electronic format that business and tax systems can process automatically. In Comoros, the General Directorate of Taxes (DGI) has explored electronic invoicing as part of broader efforts to modernise tax administration.

In 2025, the DGI conducted a study mission on modern tax administration that included electronic invoicing, with the aim of using the experience gained to support reforms and progressively introduce the system. At present, official information does not specify a mandatory rollout date, taxpayer scope, technical format, clearance platform or B2B, B2G and B2C obligations.

Timeline of e-invoicing in Comoros

• 13–17 January 2025: Comoros’ General Directorate of Taxes (DGI) conducted a study visit to Benin on modern tax administration, including electronic invoicing. 
• 30 June 2025: The DGI announced plans to use the experience gained to support tax reforms and progressively introduce e-invoicing, this was a policy intention, not a legal mandate.
• 15 April 2026: The DGI began validating a legal framework for electronic tax procedures under the 2026 Finance Law, without confirming mandatory e-invoicing or a go-live date.
• Current status: No official e-invoicing mandate, taxpayer scope, technical specifications, platform or enforcement date has been published.

B2G e-invoicing

B2G e-invoicing is not currently mandatory in Comoros. There is no confirmed national requirement for suppliers to submit government invoices through a central clearance platform, use a prescribed structured format or obtain an electronic invoice reference number before invoicing public bodies.

The General Directorate of Taxes (DGI) has identified the progressive introduction of e-invoicing as part of wider tax-administration reform. Until detailed B2G rules are introduced, suppliers should continue following applicable public-procurement, invoicing and tax-recordkeeping requirements and monitor future DGI and Ministry of Finance announcements.

B2B e-invoicing

Comoros currently has no specific B2B e-invoicing requirements defining how businesses must issue, exchange or process electronic invoices. Businesses can use digital invoicing tools as part of their existing invoicing processes, but the technical and procedural requirements for B2B e-invoicing have not been formally defined by the tax administration. 

As Comoros advances the digitalisation of tax administration, businesses can focus on keeping invoice data accurate, complete and accessible. Maintaining reliable records can make it easier to adapt if new digital invoicing or tax-reporting requirements are introduced in the future.

B2C e-invoicing

Business-to-consumer invoicing applies to sales made directly to individual customers. B2C e-invoicing is not currently mandatory in Comoros. Retailers can continue using their existing receipt-issuance and sales-recordkeeping processes. 

The tax administration’s current modernisation work includes validating the legal framework for electronic tax procedures under the 2026 Finance Law. Businesses with high-volume consumer sales can use this period to assess whether their POS or billing systems can produce reliable transaction records, retain sales data securely and support future digital reporting requirements.

E-reporting and consumption-tax compliance in Comoros

E-reporting is not currently mandatory in Comoros. Instead, businesses subject to the Taxe sur la Consommation (TC) must submit a monthly declaration covering the previous month’s total and taxable transactions before the 15th of each month.

However, businesses must maintain complete accounting books, invoices and other supporting documents that substantiate the figures reported in their TC and other tax declarations. The DGI may request these records during a tax audit to verify the accuracy and sincerity of the information declared.

Preparing for e-invoicing in Comoros

Although e-invoicing is not yet mandatory in Comoros, businesses can begin preparing by reviewing their ERP, accounting, and billing systems.

 Key priorities include maintaining accurate customer and supplier details, applying tax codes consistently, retaining accessible invoice records and ensuring systems can export invoice data in a structured format if future requirements are introduced.

DDD Invoices helps businesses connect existing finance systems to evolving e-invoicing, reporting and fiscalisation requirements across supported markets. Through a single platform, finance and tax teams can standardise invoice data and build adaptable compliance workflows as Comoros’ tax-administration digitalisation reforms progress.

FAQs

Is e-invoicing mandatory in Comoros?

No. E-invoicing is not currently mandatory in Comoros. The tax administration has discussed its progressive introduction as part of wider digital tax reforms, but businesses are not yet subject to a confirmed e-invoicing mandate.

Is B2B e-invoicing required in Comoros?

No. Businesses are not currently required to issue B2B invoices in a prescribed structured format, submit them to a tax-authority platform or obtain invoice clearance before sending them to customers.

Are B2C receipts subject to fiscalisation in Comoros?

No. Comoros does not currently require retailers to use certified fiscal devices or transmit consumer sales receipts to the tax authority in real time. Businesses should nevertheless maintain accurate sales records and supporting documentation.

Does Comoros require electronic tax reporting?

Transaction-level e-reporting is not currently mandatory. However, taxpayers subject to the Taxe sur la Consommation (TC) must submit periodic declarations, generally before the 15th of each month, covering taxable activity from the preceding month.