Madagascar Prepares to Launch Nationwide Mandatory E-Invoicing in 2025

Centralized E-Invoicing Platform Development: Madagascar is progressing towards mandatory electronic invoicing as part of its tax reform efforts, with a centralized e-invoicing platform set to be developed and fully implemented by 2025, as outlined in the 2024 Amended Finance Law.
Objectives of the E-Invoicing System: The new system aims to enhance tax revenue control by improving the accuracy of tax filings, combat VAT fraud through centralized invoice recording, and reduce compliance burdens for taxpayers and the tax authority, thereby increasing operational efficiency.
Comprehensive Coverage Across Sectors: The e-invoicing framework will apply to all types of transactions—B2B, B2C, and B2G—across various sectors and company sizes, reflecting the government’s commitment to establishing a modern and transparent fiscal infrastructure that bolsters the capacity of the Direction Générale des Impôts (DGI) to oversee tax obligations.

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Madagascar Moves Forward with Mandatory Electronic Invoicing Implementation

Madagascar’s 2024 Amended Finance Law sets the stage for a mandatory, centralized e-invoicing system in 2025, aiming to enhance transaction traceability and modernize tax administration.
The system will require all taxpayers across B2B, B2C, and B2G sectors to issue structured electronic invoices, enabling real-time reporting to the tax authority.
Key goals include reducing VAT fraud, improving revenue accuracy, and lowering compliance costs, aligning with the country’s broader tax reform and digital transformation objectives.

Introduction of Mandatory E-Invoicing: Madagascar’s government has issued Decree No. 2025-738 to implement a centralized electronic invoicing system by July 2, 2025, aimed at modernizing tax and commercial practices through real-time invoice transmission and validation.
E-Invoicing Requirements: All taxpayers must use the e-invoicing system for issuing and receiving invoices, encompassing both VAT and non-VAT transactions, with two categories specified: e-facture TVA (with VAT) and e-facture (without VAT).
Phased Implementation Timeline: The e-invoicing system will roll out in three phases based on business size: large enterprises within 6 months, medium-sized enterprises within 1 year, and small businesses/micro-enterprises within 2 years, starting with a pilot phase to test the system with selected taxpayers.

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