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Ethiopia Mandates New Electronic Invoicing Framework for VAT Compliance

  • Ethiopia has replaced its old e-invoicing rules with Directive No. 1142/2026, creating a mandatory legal framework for electronic invoicing.
  • Invoices are only valid for VAT/tax purposes after central-system registration and issuance of an IRN, RRN, and QR code.
  • Non-compliant or unregistered invoices cannot be used for VAT input credits or tax deductions.
  • The rules apply to book-keeping taxpayers plus software vendors, SaaS providers, digital marketplaces, and in-house developers, with accreditation and security requirements.
  • The system includes offline and backup options, but no nationwide rollout date has been announced yet.

Source: regfollower.com

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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