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.