Gambia Proposes Mandatory E‑Invoicing in 2026 Budget
The Government of The Gambia has proposed the introduction of a mandatory electronic invoicing system as part of its 2026 national budget, presented to the National Assembly on 5th December 2025.
Under the proposals, e‑invoicing would initially cover VAT transactions and potentially other taxes, forming a key part of the country’s broader digitalisation agenda for tax, customs, and compliance systems.
Technical and operational details, including implementation timelines, system design, phased compliance, and penalties, have yet to be published and remain subject to parliamentary approval and future regulatory guidance. Officials indicate that the framework is intended to reduce VAT fraud and under‑declaration by enabling near‑real-time invoice reporting and improving data reconciliation.
At this stage, the proposal represents a policy commitment rather than a fully enacted mandate. Key details on scope, technical standards, and enforcement are expected to be developed through subsequent legislation and regulations.
“Nevertheless, the inclusion of e-invoicing within a wider digital enforcement strategy suggests that businesses should anticipate meaningful operational change once the framework is finalised” writes Aradhana Gole of VATCalc