Gambia proposes mandatory e-invoicing in 2026 budget
- Gambia’s 2026 Budget proposes mandatory e-invoicing for VAT to enhance transaction visibility and combat fraud and under-declaration issues.
- The initiative aims to reduce invoice manipulation and strengthen compliance monitoring and audit capabilities within the tax framework.
- The proposal requires parliamentary approval, and tax authorities will offer further guidance on requirements and procedures as implementation planning progresses throughout 2026.
Source Orbitax
Gambia Proposes Mandatory E-Invoicing for VAT to Tackle Fraud and Modernize Tax Administration
- 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
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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