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Gabon e-Invoicing

Last reviewed 11 August 2026

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

Gabon requires businesses subject to corporate, professional or synthetic income tax, or to VAT, to invoice through an electronic device approved by the Direction Générale des Impôts. Buyers must ask for the invoice, and VAT and expense deductions depend on it. A July 2026 supplementary finance law eased that proof requirement.

Gabon e-Invoicing Overview

B2B
mandatory
since 1 January 2026
Article P-832 ter of the General Tax Code, inserted by the 2026 Finance Law, puts every transaction by a person subject to corporate income tax, professional profits tax, the synthetic flat-rate tax or VAT on a facture électronique normalisée issued through an invoicing device approved by the Direction Générale des Impôts. Law No. 002/2026 of 17 July 2026 added the alternative of a document admitted in its place by regulation. Article P-832 quater obliges the buyer to demand the invoice, and article P-832 quinquies lists the mandatory content, including both parties' tax identification numbers, the device code and its security elements.
B2G
mandatory
since 1 January 2026
Transactions with government bodies fall under the same article P-832 ter duty, which is written by reference to the supplier's tax regime rather than to the customer.
B2C
mandatory
since 1 January 2026
Consumer sales are caught as well, because the duty attaches to every transaction carried out by a taxpayer in scope. Where the mandatory content is missing, article P-832 quinquies of Law No. 041/2025 costs the customer the right to deduct the VAT and the full expense for income tax purposes.

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Implementation Timeline(3 events)

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

2026 Finance Law promulgated (Law No. 041/2025)
29 December 2025
National
Decree No. 0536/PR promulgated Law No. 041/2025 , published in Journal Officiel No. 96 Quater of 30 December 2025. It inserts articles P-832 ter to P-832 quinquies on standardised electronic invoicing, and the penalty article P-1005.
Transitional proof window closes
29 June 2026
National
The six months running from promulgation, during which a customs duty payment document could stand in for a facture électronique normalisée for both VAT deduction and corporate income tax expense deduction, came to an end.
Supplementary finance law eases the invoicing rules
17 July 2026
National
Law No. 002/2026 allows a document admitted in lieu by regulation to satisfy the invoicing duty and to support both deductions. It also spreads the tax credit for buying an invoicing device over three years at 25%, 25% and 50%.

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Compliance Regime

CTC Model
Real-time reporting
Approved-device model. Invoices must come from an invoicing unit or electronic invoicing system approved by the Direction Générale des Impôts and linked to an invoicing control module. The device exists in physical form and in a dematerialised version supplied by the tax administration. Enterprise invoicing systems need approval before they are sold or used in Gabon and must be tamper-proof, secure, and able to retain and archive data for inspection.
Network
Real-time reporting
Standards
Dispositifs électroniques de facturation homologués (DGI)

Record-keeping & Reporting

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

Technical Formats

Facture électronique normalisée

Penalties

Invoicing without a compliant e-invoice
Selling goods or services without issuing a facture électronique normalisée, issuing one with understated value or quantity, or issuing another document in its place attracts a fine of 100% of the transaction value with a minimum of FCFA 200,000, under article P-1005 of Law No. 041/2025 . The fine falls to FCFA 50,000 where an invoice was issued but is incomplete or wrong.
Repeat breaches
A further breach after that fine draws the same amount again plus provisional closure of up to three months by decision of the Director General of Taxes, then permanent closure on another breach. Where the company's directors are foreign nationals, a ban on staying in Gabon is added at the finance minister's request.
Tampering and unapproved software
A fine of FCFA 5 million applies to disabling an invoicing device, breaking into a company device or the tax administration servers, altering device data after the certificate of conformity, distributing unapproved or permissive devices, or invoicing with unapproved software. Software suppliers that miss the conformity deadline face the same fine, rising to FCFA 10 million on repetition.

Exemptions

Transitional proof (six months)
For six months from the promulgation of Law No. 041/2025 on 29 December 2025, corporate income tax expense deductions and VAT deductions could be supported by a document evidencing payment of customs duties instead of a facture électronique normalisée.

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. Article P-832 ter of the General Tax Code, inserted by the 2026 Finance Law, puts every transaction by a person subject to corporate income tax, professional profits tax, the synthetic flat-rate tax or VAT on a facture électronique normalisée issued through an invoicing device approved by the Direction Générale des Impôts. Law No. 002/2026 of 17 July 2026 added the alternative of a document admitted in its place by regulation. Article P-832 quater obliges the buyer to demand the invoice, and article P-832 quinquies lists the mandatory content, including both parties' tax identification numbers, the device code and its security elements.

B2G e-Invoicing in Gabon is mandatory since 2026-01-01. Transactions with government bodies fall under the same article P-832 ter duty, which is written by reference to the supplier's tax regime rather than to the customer.

Gabon supports the following e-Invoice formats: Facture électronique normalisée.

Gabon uses the following e-Invoicing standards: Dispositifs électroniques de facturation homologués (DGI).

Approved-device model. Invoices must come from an invoicing unit or electronic invoicing system approved by the Direction Générale des Impôts and linked to an invoicing control module. The device exists in physical form and in a dematerialised version supplied by the tax administration. Enterprise invoicing systems need approval before they are sold or used in Gabon and must be tamper-proof, secure, and able to retain and archive data for inspection.

Gabon has penalties for e-Invoicing non-compliance. Invoicing without a compliant e-invoice: Selling goods or services without issuing a facture électronique normalisée, issuing one with understated value or quantity, or issuing another document in its place attracts a fine of 100% of the transaction value with a minimum of FCFA 200,000, under article P-1005 of Law No. 041/2025 . The fine falls to FCFA 50,000 where an invoice was issued but is incomplete or wrong. Repeat breaches: A further breach after that fine draws the same amount again plus provisional closure of up to three months by decision of the Director General of Taxes, then permanent closure on another breach. Where the company's directors are foreign nationals, a ban on staying in Gabon is added at the finance minister's request. Tampering and unapproved software: A fine of FCFA 5 million applies to disabling an invoicing device, breaking into a company device or the tax administration servers, altering device data after the certificate of conformity, distributing unapproved or permissive devices, or invoicing with unapproved software. Software suppliers that miss the conformity deadline face the same fine, rising to FCFA 10 million on repetition.

B2C e-Invoicing in Gabon is mandatory since 2026-01-01. Consumer sales are caught as well, because the duty attaches to every transaction carried out by a taxpayer in scope. Where the mandatory content is missing, article P-832 quinquies of Law No. 041/2025 costs the customer the right to deduct the VAT and the full expense for income tax purposes.

Exemptions from Gabon e-Invoicing may apply to: Transitional proof (six months). Check specific criteria as exemptions vary by transaction type and business size.
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