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Gambia e-Invoicing

Updated 22 June 2026

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

The Gambia has approved an electronic invoicing system for VAT and other applicable taxes. Cabinet cleared the Electronic Invoicing System Regulation, and the Gambia Revenue Authority confirmed on 22 June 2026 that a pilot involving selected taxpayers from different economic sectors will run before nationwide deployment. No mandatory start date, invoice format or technical standard has been published.

Gambia e-Invoicing Overview

B2B
planned
Cabinet has approved an Electronic Invoicing System Regulation covering VAT and other applicable taxes, with a pilot phase for a selected number of taxpayers preceding nationwide deployment, per the GRA public notice of 22 June 2026 . No mandatory start date has been announced.
B2G
none
B2C
none

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Implementation Timeline(4 events)

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

E-Invoicing Project launched by the Ministry of Finance
1 July 2025
Launch
The Honourable Minister of Finance and Economic Affairs launched the E-Invoicing Project as part of the Government and GRA digitalisation agenda, as recorded in the GRA public notice on the introduction of an electronic invoicing system for VAT and other taxes .
Electronic invoicing announced as a 2026 revenue measure
5 December 2025
Legislative
Government committed to introduce an electronic invoicing system on VAT and other taxes aimed at addressing VAT fraud and under-declaration, set out as measure ix of the 2026 Budget Speech delivered by Hon. Seedy K.M. Keita at the 2026 budget presentation .
National Assembly approves the 2026 Appropriation Bill
9 December 2025
Legislative
The Appropriation Bill, 2026 carrying the electronic invoicing measure was approved at plenary sitting, per the Ministry of Finance and Economic Affairs record that the National Assembly approved the 2026 budget .
Cabinet approves the Electronic Invoicing System Regulation
22 June 2026
Legislative
Cabinet approved an Electronic Invoicing System Regulation governing implementation, and the Authority announced it would commence a pilot involving a selected number of taxpayers from different economic sectors who will be contacted directly, before nationwide deployment, per the GRA public notice of 22 June 2026 .

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Compliance Regime

Standards
Not yet specified

Technical Formats

Not yet specified

Detailed exemptions, penalties and cross-border rules for Gambia are not yet published. The official sources have the latest detail.

Official Sources

  • gra.gmOfficial site
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Related Countries

  • CameroonPlanned
  • EswatiniPlanned
  • EthiopiaPlanned
  • MadagascarPlanned

Frequently asked questions about e-Invoicing in Gambia

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

B2B e-Invoicing in Gambia is planned for future implementation. Cabinet has approved an Electronic Invoicing System Regulation covering VAT and other applicable taxes, with a pilot phase for a selected number of taxpayers preceding nationwide deployment, per the GRA public notice of 22 June 2026 . No mandatory start date has been announced.

B2G e-Invoicing in Gambia is not currently required.

Gambia supports the following e-Invoice formats: Not yet specified.

Gambia uses the following e-Invoicing standards: Not yet specified.
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