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Madagascar e-Invoicing

Updated 1 January 2026

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

Madagascar is planning mandatory e-invoicing across B2B, B2G and B2C, run by the Direction Générale des Impôts on a centralised platform and anchored in the Code Général des Impôts as updated by the 2025 and 2026 finance laws. The timetable and technical specifications are still to be issued.

Madagascar e-Invoicing Overview

B2B
planned
Mandatory electronic invoicing planned by the Direction Générale des Impôts (DGI) under the Ministère de l'Économie et des Finances and anchored in the Code Général des Impôts (CGI) , as updated by the Loi de Finances Initiale 2025 and the Loi de Finances Initiale 2026 . Implementation timetable and technical specifications to be issued by the DGI.
B2G
planned
B2G to be included in the planned e-invoicing framework administered by the DGI , with public procurement guidance issued by the Ministère de l'Économie et des Finances.
B2C
planned
B2C transactions to be brought into scope of the future e-invoicing platform of the Direction Générale des Impôts , in line with the broader fiscalisation strategy.

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Implementation Timeline(2 events)

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

Loi de Finances Initiale 2025 Sets Reform Direction
1 January 2025
Legislative
The Loi de Finances Initiale 2025 updated the Code Général des Impôts and reaffirmed the digitalisation of the tax administration, with statutory texts published on the DGI textes portal .
LFI 2026 Confirms e-Invoicing Programme
1 January 2026
Legislative
The Loi de Finances Initiale 2026 confirmed Madagascar's commitment to electronic invoicing as part of VAT modernisation, with implementation rules to be issued by the Direction Générale des Impôts .

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Compliance Regime

CTC Model
Centralised platform
Network
Centralised platform
Standards
Not yet specified — to be defined by the Direction Générale des Impôts

Technical Formats

Not yet specified

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

Official Sources

  • impots.mgOfficial site
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Related Countries

  • CameroonPlanned
  • EswatiniPlanned
  • EthiopiaPlanned
  • GambiaPlanned

Frequently asked questions about e-Invoicing in Madagascar

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Madagascar.

B2B e-Invoicing in Madagascar is planned for future implementation. Mandatory electronic invoicing planned by the Direction Générale des Impôts (DGI) under the Ministère de l'Économie et des Finances and anchored in the Code Général des Impôts (CGI) , as updated by the Loi de Finances Initiale 2025 and the Loi de Finances Initiale 2026 . Implementation timetable and technical specifications to be issued by the DGI.

B2G e-Invoicing in Madagascar is planned for future implementation. B2G to be included in the planned e-invoicing framework administered by the DGI , with public procurement guidance issued by the Ministère de l'Économie et des Finances.

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

Madagascar uses the following e-Invoicing standards: Not yet specified — to be defined by the Direction Générale des Impôts.

B2C e-Invoicing in Madagascar is planned for future implementation. B2C transactions to be brought into scope of the future e-invoicing platform of the Direction Générale des Impôts , in line with the broader fiscalisation strategy.