Ethiopia Builds New E-Invoicing Framework
Ethiopia has introduced a new e-invoicing framework, setting out the infrastructure, approval and compliance rules for a wider mandatory system.
The Ministry of Revenues’ Electronic Invoicing System Administration Directive No. 1142/2026 replaces the limited e-invoicing provisions contained in the country’s previous 2018 rules with a standalone 31-article framework.¹
Under the new model, invoice data will be transmitted to the Ministry’s central Electronic Invoice Registration System for validation and registration. The system provides invoice reference numbers and QR codes, creating a clearance-style model where invoice information passes through the tax authority’s infrastructure.¹
The framework extends beyond taxpayers themselves. It establishes requirements for sales registration system suppliers, SaaS providers, e-commerce and marketplace operators and businesses developing their own invoicing systems.¹
There is also a strong focus on business continuity. 26 business sectors must support offline invoicing, allowing transactions to continue during connectivity problems and subsequently be transmitted to the central system.²
Rollout Schedule Still to Come
Importantly, the Directive does not contain the full taxpayer implementation timetable.
It makes compliant electronic sales registration mandatory for taxpayers required to maintain books of account, but implementation will follow a separate schedule issued by the tax authority.¹
However, Ethiopia has already committed to an important first milestone. Government commitments reported by the IMF state that e-invoicing, with VAT as an initial priority, will be rolled out to all large taxpayers by the end of December 2026.³
Ethiopia therefore has the framework and direction of travel in place.
The next thing to watch is the detailed taxpayer rollout schedule.
Sources
- Lookuptax – Electronic Invoicing System Administration Directive No. 1142/2026
- Ethiopian Business Review – Offline e-invoicing requirements for 26 sectors
- IMF – Ethiopia Fifth Review, 2026
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