- Gambia’s 2026 Budget proposes mandatory electronic invoicing for VAT and possibly other taxes to combat VAT fraud and under-declaration.
- The e-invoicing initiative is part of a broader digitalisation program for tax, customs, excise, and sector-specific compliance.
- The proposals require parliamentary approval, with detailed rules and timelines yet to be confirmed.
- The system aims to improve transaction visibility, reduce invoice manipulation, and enhance compliance and audit capabilities.
- Further guidance will be provided as the legislative process and implementation planning progress in 2026.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
