| Algeria |
Proposed |
Finance-law signals |
Successive finance laws signal a move toward electronic invoicing; implementing framework awaited. |
| Angola |
Announced — dated |
Legal framework adopted |
Angola adopted a legal framework for electronic invoicing with phased obligations building on certified billing software and SAF-T reporting. |
| Benin |
Mandate live |
MECeF universal |
Certified electronic invoicing machines (MECeF) are mandatory for VAT-registered businesses. |
| Botswana |
Proposed |
e-Billing planned |
BURS has announced plans for an electronic VAT billing solution; procurement and rollout in preparation. |
| Burkina Faso |
Announced — dated |
Normalised e-invoice |
A normalised electronic invoice regime has been legislated with phased application. |
| Burundi |
Mandate live |
OBR e-invoicing |
Electronic invoicing through the OBR system is mandatory for VAT taxpayers. |
| Cameroon |
Announced — dated |
Finance-law basis |
The finance law provides for electronic invoicing with implementation phases being defined. |
| Cape Verde |
Mandate live |
DFE universal |
Electronic fiscal documents (DFE) are mandatory — one of Africa’s most complete clearance regimes. |
| Central African Republic |
No mandate |
No mandate |
Central African Republic has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Chad |
No mandate |
No mandate |
Chad has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Comoros |
No mandate |
No mandate |
Comoros has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Côte d’Ivoire |
Rollout underway |
FNE from 2025 |
The normalised electronic invoice (FNE) is being rolled out in phases from 2025 across taxpayer segments. |
| Djibouti |
No mandate |
No mandate |
Djibouti has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| DR Congo |
Rollout underway |
Fiscal devices rollout |
Electronic fiscal devices are being deployed in phases for VAT invoicing. |
| Equatorial Guinea |
No mandate |
No mandate |
Equatorial Guinea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Eritrea |
No mandate |
No mandate |
Eritrea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Eswatini |
No mandate |
No mandate |
Eswatini has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Ethiopia |
Proposed |
Under preparation |
Tax digitalisation is advancing (fiscal receipt devices exist); a comprehensive e-invoicing framework is under preparation. |
| Gabon |
Proposed |
Under study |
E-invoicing plans have been signalled within digitalisation reforms. |
| Gambia |
No mandate |
No mandate |
Gambia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Ghana |
Rollout underway |
E-VAT waves |
The E-VAT invoicing system is rolling out in phases from large taxpayers toward full coverage. |
| Guinea |
No mandate |
No mandate |
Guinea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Guinea-Bissau |
No mandate |
No mandate |
Guinea-Bissau has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Kenya |
Mandate live |
eTIMS universal |
eTIMS electronic invoicing is required for expense deductibility, extending coverage across the economy including non-VAT taxpayers. |
| Lesotho |
No mandate |
No mandate |
Lesotho has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Liberia |
No mandate |
No mandate |
Liberia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Libya |
No mandate |
No mandate |
Libya has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Madagascar |
Announced — dated |
Legal basis adopted |
Legislation provides for electronic invoicing with a phased rollout being specified. |
| Malawi |
Mandate live |
EFD universal |
Electronic fiscal devices are mandatory for VAT-registered taxpayers. |
| Mali |
Proposed |
Under study |
Electronic invoicing is under consideration within revenue-mobilisation reforms. |
| Mauritania |
No mandate |
No mandate |
Mauritania has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Mauritius |
Rollout underway |
Waves from 2023 |
MRA e-invoicing with fiscalised transmission is rolling out in turnover-based waves from large taxpayers downward. |
| Morocco |
Announced — dated |
CTC from 2026 |
A national e-invoicing framework has been announced with rollout beginning 2026, starting with larger taxpayers. |
| Mozambique |
Proposed |
Under preparation |
Certified invoicing software requirements exist; a broader e-invoicing framework is in preparation. |
| Namibia |
Proposed |
Under study |
NamRA has signalled e-invoicing within its modernisation agenda; no dates set. |
| Niger |
Mandate live |
SECeF certified invoices |
Certified electronic invoicing (SECeF) is mandatory for in-scope taxpayers. |
| Nigeria |
Rollout underway |
Large taxpayers from 2025 |
The FIRS Merchant-Buyer e-invoicing solution went live for large taxpayers in 2025 and is expanding. |
| Republic of the Congo |
No mandate |
No mandate |
Republic of the Congo has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Rwanda |
Mandate live |
EBM universal |
Electronic Billing Machines/software are mandatory for VAT-registered businesses. |
| São Tomé & Príncipe |
No mandate |
No mandate |
São Tomé & Príncipe has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Senegal |
Announced — dated |
Finance law 2025 |
The finance law introduced mandatory electronic invoicing with implementation phases being defined. |
| Seychelles |
No mandate |
No mandate |
Seychelles has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Sierra Leone |
No mandate |
No mandate |
Sierra Leone has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Somalia |
No mandate |
No mandate |
Somalia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| South Africa |
Proposed |
Under consultation |
SARS has signalled VAT modernisation including e-invoicing/real-time reporting; discussion documents published, no dates legislated. |
| South Sudan |
No mandate |
No mandate |
South Sudan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Sudan |
No mandate |
No mandate |
Sudan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Tanzania |
Mandate live |
VFD universal |
Virtual fiscal device receipts are mandatory for VAT-registered taxpayers. |
| Togo |
Announced — dated |
Certified e-invoicing |
Togo has legislated for certified electronic invoicing with phased application. |
| Tunisia |
Mandate live |
Large taxpayers |
E-invoicing via the El Fatoora platform is mandatory for large taxpayers and B2G. |
| Uganda |
Mandate live |
EFRIS universal |
EFRIS e-invoicing and e-receipting is mandatory for VAT-registered businesses. |
| Zambia |
Mandate live |
Smart Invoice 2024 |
The Smart Invoice system became mandatory for VAT and other taxpayers in 2024. |
| Zimbabwe |
Mandate live |
FDMS fiscalisation |
The Fiscalisation Data Management System requires real-time transmission of fiscalised invoices. |