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Mali e-Invoicing
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Mali has no e-invoicing mandate. Decree 2022-0733/PT-RM of 25 November 2022 created a secured standardised invoice (facture normalisée), but it is a paper document in duplicate carbon sheets, protected by a hologram or sticker and a QR code. The tax authority still lists that invoice, and now an electronic invoice, as reforms to come.
Previous
7 January 2026
Standardised invoice still described as a project
Latest
10 June 2026
Mali's tax authority names electronic invoicing as a future reform
Mali e-Invoicing Overview
B2B
none
No electronic invoicing obligation applies between businesses. Decree 2022-0733/PT-RM requires taxpayers under the real profit regime or the impôt synthétique, VAT-registered or not, to issue a facture normalisée, which it describes as mandatory in every economic and commercial transaction and the only document that counts in tax audits; under article 8, impôt synthétique taxpayers issue one only if the customer expressly asks. Article 9 defines it as a paper form in A4 or A5 duplicate self-carbonated sheets carrying a hologram; businesses with turnover of at least 1.5 billion CFA francs may print their own invoices with a sticker instead. In its 2025 annual report , signed on 20 May 2026, the DGI lists the institution of the electronic invoice among its future reforms, with no date and no legal text.
B2G
none
No e-invoicing rule applies to supplies to public bodies. The facture normalisée decree has no provision on public buyers; article 4 of Decree 2022-0733/PT-RM instead dispenses the State, local authorities and their public establishments without industrial or commercial activity from issuing the invoice when they are the seller.
B2C
none
No e-invoicing rule applies to consumer sales. Under article 4 of Decree 2022-0733/PT-RM , the categories dispensed from the paper facture normalisée unless the customer expressly asks for one include retail chains and pharmacies using a cash register approved by the DGI or the Agence malienne de Métrologie, fuel stations for pump sales, airlines and travel agencies for air tickets, banks, insurers, licensed telephone operators, and urban and interurban transport companies for ticketed passenger journeys.
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Implementation Timeline(3 events)
Key mandate dates. Select a date for detail, or show all updates below.
Decree institutes a secured standardised invoice
25 November 2022
Legislative
The President of the Transition signed Decree 2022-0733/PT-RM , published in Journal officiel no. 38 of 2 December 2022. It requires a paper facture normalisée secured by a hologram or sticker, sold through a concessionaire, and repeals Decree 2020-0409/PT-RM of 31 December 2020 on the same subject.
Standardised invoice still described as a project
7 January 2026
Policy
Presenting his new-year wishes to staff, the Director General of Taxes named the institutionalisation of the facture normalisée among the DGI's new projects, alongside the digitalisation of tax stamps and vehicle tax discs. The DGI's 2024 annual report had already listed its institution as a reform still to implement.
DGI lists electronic invoicing as a future reform
10 June 2026
Policy
The 2025 annual activity report of the Direction Générale des Impôts, signed on 20 May 2026 and published on 10 June 2026 , names the institution of the electronic invoice among the reforms the DGI intends to carry out, together with the recast of the General Tax Code. No decree, finance law article or start date accompanies it.
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Compliance Regime
Tax Authority
Standards
N/A
Record-keeping & Reporting
SAF-T
Not required
N/A
Technical Formats
N/A
Detailed exemptions, penalties and cross-border rules for Mali are not yet published. The official sources have the latest detail.
Latest Update
Timeline Update
10 Jun 2026Mali's tax authority names electronic invoicing as a future reform
The Direction Générale des Impôts published its 2025 annual activity report on 10 June 2026. Its conclusion lists the institution of the electronic invoice among the reforms the DGI plans, without citing a legal text or giving a date.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Mali
e-Invoicing is currently not currently required for B2B and not currently required for B2G transactions in Mali.
B2B e-Invoicing in Mali is not currently required. No electronic invoicing obligation applies between businesses. Decree 2022-0733/PT-RM requires taxpayers under the real profit regime or the impôt synthétique, VAT-registered or not, to issue a facture normalisée, which it describes as mandatory in every economic and commercial transaction and the only document that counts in tax audits; under article 8, impôt synthétique taxpayers issue one only if the customer expressly asks. Article 9 defines it as a paper form in A4 or A5 duplicate self-carbonated sheets carrying a hologram; businesses with turnover of at least 1.5 billion CFA francs may print their own invoices with a sticker instead. In its 2025 annual report , signed on 20 May 2026, the DGI lists the institution of the electronic invoice among its future reforms, with no date and no legal text.
B2G e-Invoicing in Mali is not currently required. No e-invoicing rule applies to supplies to public bodies. The facture normalisée decree has no provision on public buyers; article 4 of Decree 2022-0733/PT-RM instead dispenses the State, local authorities and their public establishments without industrial or commercial activity from issuing the invoice when they are the seller.
Mali supports the following e-Invoice formats: N/A.
Mali uses the following e-Invoicing standards: N/A.