Key VAT Reforms in The Gambia’s 2026 Budget: E-Invoicing, Exemptions, and Compliance Measures

• VAT revenue is expected to rise in 2026 due to a new electronic invoicing system improving compliance and reducing fraud.
• Sanitary pads will be exempt from VAT and import duty from 2026 to support menstrual health.
• Electronic VAT invoicing is a key reform under the Gambia Revenue Authority’s 2025-2029 plan to combat VAT fraud and under-declaration.
• Corporate income tax filers must submit financial accounts, and PAYE payments require payroll schedules under stricter filing rules.
• Digitalization, including ASYCUDA World and SICPA tax stamps, has improved VAT performance through enhanced revenue administration.

Source: mofea.gov.gm

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.

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