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Gambia Proposes Mandatory E-Invoicing in 2026 Budget

  • Proposal for Mandatory E-Invoicing: The Gambian Ministry of Finance and Economic Affairs has proposed mandatory electronic invoicing for VAT and other tax categories as part of the 2026 Budget Speech presented to the National Assembly in December 2025.
  • Objective to Combat VAT Fraud: The initiative aims to address issues of VAT fraud and under-declaration, enhancing tax compliance and efficiency within the system.
  • Implementation Phase: Following the National Assembly’s approval of the Appropriation Act 2026, the legal mandate for the digital tax transformation is progressing into the implementation phase.

Source Comarch


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