Gambia Approves E-Invoicing Framework

The Gambia has moved a step closer to introducing mandatory B2B e-invoicing following Cabinet approval of the country's Electronic Invoicing System Regulation.

The programme builds on the Gambia Revenue Authority's (GRA) 2025 pilot and has now reached the regulatory approval stage. Businesses are now awaiting publication of the final regulations, technical specifications and implementation timetable.

While the direction of travel is becoming clearer, several important details have yet to be confirmed, including:

• The mandatory go-live date
• Which VAT-registered businesses will be included in the first phase
• Technical specifications and supported invoice formats
• Connectivity and submission requirements
• Operational guidance for taxpayers and service providers

The GRA is expected to introduce the mandate in phases, with larger businesses likely to be brought into scope first, although the rollout sequence has not yet been formally confirmed. 

For now, organisations with operations in The Gambia should continue monitoring announcements from the GRA. Publication of the final regulations and technical documentation will provide the clarity businesses need to begin detailed implementation planning.