All transactions by taxable persons must use facture électronique normalisée issued via an approved e-billing system under the 2026 Finance Law (Law No. 041/2025). VAT input deductions and income tax expense deductions require e-invoice support. Buyers required to request an e-invoice.
B2C
mandatory
since 1 January 2026
All transactions by taxable persons must be invoiced using facture électronique normalisée. Buyers are required to request an e-invoice.
B2G
mandatory
since 1 January 2026
All transactions by taxable persons with government entities must use facture électronique normalisée under the 2026 Finance Law.
For six months from the date the law enters into force (January 1, 2026 through approximately July 1, 2026), input VAT and income tax expense deductions may be supported by customs duty payment documentation in place of an e-invoice.
Standards:
Gabon General Tax Code (as amended by Law No. 041/2025)
Approved e-billing system model. All e-invoices (factures électroniques normalisées) must be issued via an approved electronic billing system. VAT input deductions and income tax expense deductions conditional on e-invoice support.
N/A
No SAF-T implementation in Gabon.
Mandatory e-invoicing enters into force
1 January 2026
National
E-invoicing requirements under the 2026 Finance Law take effect for all taxable persons. Six-month grace period allows input VAT and income tax expense deductions to be supported by customs duty payment documentation in place of an e-invoice.
Frequently asked questions about e-Invoicing in Gabon
Yes, e-Invoicing is mandatory in Gabon for B2B (since 2026-01-01) and B2G (since 2026-01-01) transactions.
B2B e-Invoicing in Gabon is mandatory since 2026-01-01. All transactions by taxable persons must use facture électronique normalisée issued via an approved e-billing system under the 2026 Finance Law (Law No. 041/2025). VAT input deductions and income tax expense deductions require e-invoice support. Buyers required to request an e-invoice.
B2G e-Invoicing in Gabon is mandatory since 2026-01-01. All transactions by taxable persons with government entities must use facture électronique normalisée under the 2026 Finance Law.
Gabon supports the following e-Invoice formats: Facture électronique normalisée (standardized electronic invoice).
Gabon uses the following e-Invoicing standards: Gabon General Tax Code (as amended by Law No. 041/2025).
Approved e-billing system model. All e-invoices (factures électroniques normalisées) must be issued via an approved electronic billing system. VAT input deductions and income tax expense deductions conditional on e-invoice support.
Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Gabon e-Invoicing through Facture électronique normalisée (standardized electronic invoice). Integration typically requires connecting to the government clearance platform.
To integrate with Gabon e-Invoicing: 1) Ensure your software supports Facture électronique normalisée (standardized electronic invoice), 2) Register with the government clearance platform, 3) Comply with Gabon General Tax Code (as amended by Law No. 041/2025).
Gabon requires compliance with Gabon General Tax Code (as amended by Law No. 041/2025) standards. Supported formats include Facture électronique normalisée (standardized electronic invoice).
The next e-Invoicing deadline in Gabon is 1 July 2026: Grace period ends. Six-month transitional grace period expires. All input VAT and income tax expense deductions must be supported exclusively by e-invoices (facture élec
To get started with e-Invoicing in Gabon: 1) Register with the government clearance platform, 2) Integrate your accounting system with the platform API, 3) Ensure your invoices comply with Facture électronique normalisée (standardized electronic invoice) formats, 4) Test invoice submission before go-live.
B2C e-Invoicing in Gabon is mandatory since 2026-01-01. All transactions by taxable persons must be invoiced using facture électronique normalisée. Buyers are required to request an e-invoice.
Exemptions from Gabon e-Invoicing may apply to: Grace Period (6 months). Check specific criteria as exemptions vary by transaction type and business size.