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Gambia e-Invoicing

Updated 17 February 2026

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

The Gambia plans mandatory e-invoicing for VAT-registered taxpayers, approved in the 2026 budget. The implementation timeline is still pending, and no formats have yet been confirmed for the new system.

Gambia e-Invoicing Overview

B2B
planned
Approved in 2026 budget for VAT-registered taxpayers. Implementation timeline pending.
B2G
none
B2C
none

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Implementation Timeline(2 events)

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

E-Invoicing Proposed in 2026 Budget
7 January 2026
Legislative
Mandatory e-invoicing proposed for VAT-registered taxpayers as part of 2026 Budget Speech targeting VAT fraud and under-declaration.
2026 Budget Formally Approved
17 February 2026
Legislative
Government formally approved 2026 budget including e-invoicing provisions. Implementation via Integrated Tax Administration System (ITAS). Specific timelines pending from Gambia Revenue Authority.

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Compliance Regime

Standards
N/A

Technical Formats

N/A

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

Official Sources

  • mofea.gov.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. Approved in 2026 budget for VAT-registered taxpayers. Implementation timeline pending.

B2G e-Invoicing in Gambia is not currently required.

Gambia supports the following e-Invoice formats: N/A.

Gambia uses the following e-Invoicing standards: N/A.