Real-Time B2B E-Invoicing Expands Across the Africa

Several African countries are now adopting mandatory e-invoicing and pre-clearance models, signaling a regional shift toward real-time VAT reporting and CTC.
Burkina Faso has launched its certified e-invoicing system (Facture électronique certifiée), replacing its legacy normalized invoicing regime. The system, covering B2B and B2C domestic VAT transactions, becomes mandatory on 1st July 2026.
Tunisia will extend mandatory e-invoicing to a range of services from January 2026, bringing service-sector transactions under structured VAT monitoring for the first time.
Nigeria continues piloting e-invoicing with high-turnover VAT-registered businesses, aiming for a full CTC-style rollout by 2026–2027, featuring real-time invoice validation and automated reporting.
Other notable initiatives include:
- Rwanda: e-invoicing linked to fiscal devices and real-time VAT reporting
- Egypt: clearance-style e-invoicing system already operational for B2B transactions
- Morocco: CTC-based digital VAT reporting under development
- Gambia: proposed e-invoicing in the 2026 budget, expected to cover VAT transactions and broader digital compliance
This wave of African reforms marks a departure from traditional post-audit compliance. Governments are now leveraging structured e-invoicing and real-time reporting to improve revenue collection and gain near-instant visibility into economic activity. The continent is moving quickly, and looking to catch up to Latin America, Europe, and Asia.

