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.
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.
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.
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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 .