Gambia to Implement Mandatory E-Invoicing for VAT and Taxes in 2026 Budget

• Gambia’s 2026 budget proposes mandatory electronic invoicing for VAT and other taxes.
• The initiative aims to combat VAT fraud and under-declaration.
• The legal mandate for digital tax transformation is moving to implementation after the Appropriation Act 2026 was approved.

Source: comarch.com

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Gambia moves ahead with e-invoicing following 2026 budget approval

• Approval of E-Invoicing Initiative: The Gambian government has approved the introduction of an e-invoicing system for VAT-registered taxpayers as part of its 2026 budget, aimed at enhancing VAT compliance and reducing fraud.
• Digital Transformation Goals: This initiative is part of a broader digital transformation program led by the Gambia Revenue Authority (GRA) to modernize tax administration and address issues of VAT fraud and under-declaration.
• Initial Focus and Future Expansion: The e-invoicing system will initially target VAT-registered taxpayers, with the potential for extension to other taxes in the future. Specific implementation timelines and further guidance are yet to be provided.

Source Pagero

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Briefing Document & Podcast: E-Invoicing and E-Reporting in Gambia – VATupdate

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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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