Gambia Proposes Mandatory E-Invoicing in 2026 Budget to Combat VAT Fraud

On January 7, 2026, The Gambia’s government proposed mandatory electronic invoicing for Value Added Tax (VAT) in its 2026 Budget, aiming to enhance tax digitalization, curb revenue leakage, and modernize fiscal administration by shifting from manual paper-based processes.
The initiative seeks to improve transaction visibility, eliminate under-declaration, combat fraud, and boost revenue, with the Gambia Revenue Authority (GRA) targeting D27 billion in revenue for 2026 by closing VAT gaps through real-time data transmission.
The proposal is awaiting parliamentary approval, with key next steps including the ratification of the budget into law, the release of technical guidelines from the GRA regarding implementation requirements, and a phased rollout starting with large taxpayers before extending to medium, small, and micro enterprises (MSMEs).

Gambia Proposes Mandatory E-Invoicing for VAT and Taxes to Boost Revenue and Combat Fraud in 2026

Gambia plans to introduce mandatory e-invoicing for VAT and other taxes in 2026 to improve compliance and reduce VAT fraud.
The initiative is expected to help increase tax revenue by 13% in 2026, driven by digitalization and other tax reforms.
The proposal builds on a successful 2025 e-invoicing pilot but still awaits formal approval and ratification by Parliament.
Implementation details, including technical guidelines and rollout phases, will be provided by the Gambia Revenue Authority after approval.
E-invoicing is part of broader reforms to enhance domestic revenue collection, but significant work remains before full implementation.

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E-invoicing