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Tanzania e-Invoicing

Updated 1 July 2025

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

Tanzania has required fiscal receipts via Electronic or Virtual Fiscal Devices since July 2010 across B2B, B2G and B2C, under the VAT Act 2014 and the EFD Regulations. Devices integrate with the TRA EFDMS portal for real-time reporting. Receipts use an XML/JSON schema and carry a verification code.

Tanzania e-Invoicing Overview

B2B
mandatory
since 1 July 2010
Mandatory issuance of fiscal receipts via Electronic Fiscal Devices (EFDs) or Virtual Fiscal Devices (VFDs) integrated with the TRA EFDMS portal under the VAT Act, 2014 , the EFD Regulations and the VAT (General) (Amendment) Regulations, 2025 .
B2G
mandatory
since 1 July 2010
Public bodies require an EFD/VFD fiscal receipt for all supplier payments, in line with the VAT Act, 2014 and ongoing TRA enforcement campaigns described in Taxes and Duties at a Glance 2025/2026 .
B2C
mandatory
since 1 July 2010
Retail B2C transactions must produce a fiscal receipt from a certified EFD or VFD , with serial numbers and QR-style verification handled through the Tanzania Revenue Authority EFDMS infrastructure.

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Implementation Timeline(4 events)

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

EFD Fiscalisation Becomes Mandatory
1 July 2010
general
Tanzania introduced mandatory use of Electronic Fiscal Devices (EFDs) for VAT-registered taxpayers under the EFD Regulations , administered by the Tanzania Revenue Authority.
VAT Act, 2014 Restates Fiscalisation Obligation
12 December 2014
Legislative
The Value Added Tax Act, 2014 restated and reinforced the obligation for VAT-registered taxpayers to issue fiscal receipts through EFDs, with EFD offences detailed in TRA enforcement guidance.
Virtual Fiscal Devices (VFDs) Introduced
1 January 2020
Technical
TRA introduced Virtual Fiscal Devices (VFDs) allowing software-based fiscalisation integrated with the EFDMS portal , reducing reliance on dedicated hardware devices.
VAT (General) (Amendment) Regulations, 2025
1 July 2025
Legislative
Tanzania published the VAT (General) (Amendment) Regulations, 2025 reinforcing the EFD/VFD obligation and tightening reporting and enforcement provisions, alongside the Taxes and Duties at a Glance 2025/2026 summary.

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Compliance Regime

CTC Model
Real-time reporting
Real-time fiscalisation through certified Electronic or Virtual Fiscal Devices integrated with the TRA EFDMS portal: each invoice/receipt is signed by the device and transmitted to TRA, which feeds VAT reconciliation. Receipts carry a serial number and verification code printed on the document.
Network
Real-time reporting
Standards
TRA EFD/VFD standards

Record-keeping & Reporting

Archiving
5 years retention required by the Tax Administration Act; fiscalised data archived by both supplier and TRA EFDMS

Technical Formats

XML / JSON (EFDMS schema)
Fiscal receipt with verification code

Penalties

EFD Offences
Failure to issue a fiscal receipt or use of a non-certified device attracts financial penalties and potential criminal sanctions under the EFD offences regime of the Tanzania Revenue Authority.

Official Sources

  • tra.go.tzOfficial site
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Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • Democratic Republic of the CongoMandatory
  • EgyptMandatory

Frequently asked questions about e-Invoicing in Tanzania

Yes, e-Invoicing is mandatory in Tanzania for B2B (since 2010-07-01) and B2G (since 2010-07-01) transactions.

B2B e-Invoicing in Tanzania is mandatory since 2010-07-01. Mandatory issuance of fiscal receipts via Electronic Fiscal Devices (EFDs) or Virtual Fiscal Devices (VFDs) integrated with the TRA EFDMS portal under the VAT Act, 2014 , the EFD Regulations and the VAT (General) (Amendment) Regulations, 2025 .

B2G e-Invoicing in Tanzania is mandatory since 2010-07-01. Public bodies require an EFD/VFD fiscal receipt for all supplier payments, in line with the VAT Act, 2014 and ongoing TRA enforcement campaigns described in Taxes and Duties at a Glance 2025/2026 .

Tanzania supports the following e-Invoice formats: XML / JSON (EFDMS schema), Fiscal receipt with verification code.

Tanzania uses the following e-Invoicing standards: TRA EFD/VFD standards. Archiving requirement: 5 years retention required by the Tax Administration Act; fiscalised data archived by both supplier and TRA EFDMS.

Real-time fiscalisation through certified Electronic or Virtual Fiscal Devices integrated with the TRA EFDMS portal: each invoice/receipt is signed by the device and transmitted to TRA, which feeds VAT reconciliation. Receipts carry a serial number and verification code printed on the document.

Tanzania has penalties for e-Invoicing non-compliance. EFD Offences: Failure to issue a fiscal receipt or use of a non-certified device attracts financial penalties and potential criminal sanctions under the EFD offences regime of the Tanzania Revenue Authority.

B2C e-Invoicing in Tanzania is mandatory since 2010-07-01. Retail B2C transactions must produce a fiscal receipt from a certified EFD or VFD , with serial numbers and QR-style verification handled through the Tanzania Revenue Authority EFDMS infrastructure.