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Cameroon e-Invoicing

Last reviewed 11 March 2026·1 official source

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Cameroon has planned mandatory real-time B2B e-invoicing under Law No. 2025/012 (the 2026 Finance Law). The regime covers taxable, VAT-exempt and out-of-scope transactions; the implementation timeline is still pending.

Previous
17 December 2025
Finance Law 2026 Enacted
Latest
10 March 2026B2B
Cameroon Announces Mandatory Real-Time E-Invoicing Under 2026 Finance Law

Cameroon e-Invoicing Overview

B2B
planned
Law No. 2025/012 introduces mandatory real-time e-invoicing under Article L 8 sexies du CGI, issued via approved electronic devices and a central e-Facturation platform operated with approved service providers. Implementation timeline pending.
B2G
none
B2C
none

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Implementation Timeline(2 events)

Key mandate dates. Select a date for detail, or show all updates below.

Finance Law 2026 Enacted
17 December 2025
Legislative
Loi N°2025/012 du 17 décembre 2025 introduces mandatory real-time electronic invoicing and digital tax reporting for all businesses operating in Cameroon under Article L 8 sexies of the General Tax Code (CGI).
E-Invoicing Implementation Framework Announced
10 March 2026
Regulatory
Tax Administration establishes central e-Facturation platform with approved service provider model per the DGI Mesures Fiscales Nouvelles LF 2026 . Taxpayers must issue every invoice through approved electronic devices with instantaneous billing data transmission to the DGI.

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Compliance Regime

CTC Model
Real-time reporting
Real-time taxation regime under Article L 8 sexies du CGI. Central e-Facturation platform established by the Direction Générale des Impôts (DGI). Approved electronic devices (dispositifs électroniques homologués) required for instantaneous transmission of billing data. Approved service provider solutions permitted if interoperable and accredited.
Standards
N/A — pending implementation specifications

Technical Formats

N/A — pending platform launch

Penalties

Non-Compliant Invoices
Denial of expense deductibility and VAT credit recovery for invoices not issued through the approved electronic invoicing system under Loi N°2025/012 .
Non-Declaration (IRPP)
100,000 FCFA flat fine for taxpayers failing to file annual declarations under Article L 99 (4) du CGI.
Administrative Penalties (Graduated)
200,000 FCFA for large taxpayers (DGE) and 50,000 FCFA for small/medium taxpayers (IGS) under Article L 97 du CGI, complementary to office taxation and dematerialized recovery.
Latest Update
New Mandate
10 Mar 2026

Cameroon Announces Mandatory Real-Time E-Invoicing Under 2026 Finance Law

Law No. 2025/012 introduces mandatory real-time e-invoicing via approved electronic devices under Article L 8 sexies du CGI. Central e-Facturation platform with instantaneous billing data transmission to DGI. Penalties include denial of expense deductibility and VAT credits, plus graduated fines (200K/50K FCFA).
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Carlos R.
Fatima H.
Lucas M.

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Official Sources

  • prc.cmOfficial site
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Frequently asked questions about e-Invoicing in Cameroon

e-Invoicing is currently planned for future implementation for B2B and not currently required for B2G transactions in Cameroon.

B2B e-Invoicing in Cameroon is planned for future implementation. Law No. 2025/012 introduces mandatory real-time e-invoicing under Article L 8 sexies du CGI, issued via approved electronic devices and a central e-Facturation platform operated with approved service providers. Implementation timeline pending.

B2G e-Invoicing in Cameroon is not currently required.

Cameroon supports the following e-Invoice formats: N/A — pending platform launch.

Cameroon uses the following e-Invoicing standards: N/A — pending implementation specifications.

Real-time taxation regime under Article L 8 sexies du CGI. Central e-Facturation platform established by the Direction Générale des Impôts (DGI). Approved electronic devices (dispositifs électroniques homologués) required for instantaneous transmission of billing data. Approved service provider solutions permitted if interoperable and accredited.

Cameroon has penalties for e-Invoicing non-compliance. Non-Compliant Invoices: Denial of expense deductibility and VAT credit recovery for invoices not issued through the approved electronic invoicing system under Loi N°2025/012; Non-Declaration (IRPP): 100,000 FCFA flat fine for taxpayers failing to file annual declarations under Article L 99 (4) du CGI; Administrative Penalties (Graduated): 200,000 FCFA for large taxpayers (DGE) and 50,000 FCFA for small/medium taxpayers (IGS) under Article L 97 du CGI, complementary to office taxation and dematerialized recovery.
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