Gambia proposes mandatory e-invoicing in 2026 budget

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

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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

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• 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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