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Gabon e-Invoicing

Updated 17 March 2026

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

Gabon mandates e-invoicing across B2B, B2G and B2C from January 2026 under the 2026 Finance Law (Law No. 041/2025). All taxable persons must issue a facture électronique normalisée through an approved system, and buyers must request one. VAT and income tax deductions depend on it, with a grace period ending July 2026.

Gabon e-Invoicing Overview

B2B
mandatory
since 1 January 2026
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
mandatory
since 1 January 2026
All transactions by taxable persons with government entities must use facture électronique normalisée under the 2026 Finance Law.
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.

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Implementation Timeline(3 events)

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

2026 Finance Law enacted (Law No. 041/2025)
30 December 2025
National
Gabon enacted the 2026 Finance Law (Law No. 041/2025) introducing mandatory e-invoicing requirements through amendments to the General Tax Code. All taxable persons required to use facture électronique normalisée via approved e-billing systems. VAT input deductions and income tax expense deductions only allowed if supported by an e-invoice. Mandatory content requirements apply.
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.
Grace period ends
1 July 2026
National
Six-month transitional grace period expires. All input VAT and income tax expense deductions must be supported exclusively by e-invoices (facture électronique normalisée).

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Compliance Regime

CTC Model
Clearance
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.
Network
Clearance
Standards
Gabon General Tax Code (as amended by Law No. 041/2025)

Record-keeping & Reporting

SAF-T
N/A
No SAF-T implementation in Gabon.

Technical Formats

Facture électronique normalisée (standardized electronic invoice)

Exemptions

Grace Period (6 months)
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.

Official Sources

  • gouvernement.gaOfficial site
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Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • Democratic Republic of the CongoMandatory
  • EgyptMandatory

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.

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.