Gambia Plans Mandatory E-Invoicing for VAT in 2026 to Tackle Fraud and Boost Revenue

The Gambia’s 2026 budget proposes mandatory electronic invoicing for VAT-registered businesses to combat VAT fraud and modernize tax administration.
The initiative aims to increase transaction transparency, reduce the shadow economy, and help the Gambia Revenue Authority meet its D27 billion revenue target.
The proposal is pending parliamentary approval and will build on a 2025 e-invoicing pilot.
Implementation will likely begin with large taxpayers, with phased expansion to smaller businesses.
The GRA will issue technical guidelines and further instructions as the legislative process progresses.

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.