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Niger e-Invoicing News and Updates

Every Niger e-invoicing change recorded here: 4 updates, newest first, each cited to its official source. Last change logged 1 January 2026.

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January 2026

NE
Niger
Timeline Update

New General Tax Code takes effect in Niger

A new Code général des impôts adopted by Ordonnance n° 2025-22 of 14 July 2025 replaced the previous code on 1 January 2026, as the explanatory statement of the 2026 finance law records. The 2026 finance law now refers to article 802 of the new code for mandatory invoice mentions.
1 JanView Niger e-Invoicing mandate

September 2025

NE
Niger
Technical Update

Niger sets rules for certified credit notes

DGI Circular n° 0067 of 2 September 2025 provides that a certified invoice issued through a SECeF can be cancelled or corrected only by a certified credit note. The credit note must give its reason, match the customer, items and tax groups of the original sale without exceeding it, and be entered in a special register kept for inspection.
2 Sept 2025View Niger e-Invoicing mandate

October 2021

NE
Niger
New Mandate
B2G

Public buyers accept only certified invoices

From 1 October 2021, State administrations, local authorities, public establishments and other public-law bodies accept only certified invoices in public procurement, under Circular n° 001428 of 28 September 2021 signed by the Minister of Finance.
1 Oct 2021View Niger e-Invoicing mandate

September 2021

NE
Niger
New Mandate

Certified invoices become mandatory in Niger

The certified invoice reform entered into force on 1 September 2021, as a ministerial circular records. Businesses not dispensed must issue every invoice through a Système Electronique Certifié de Facturation approved by the DGI, under article 368 bis of the General Tax Code as rewritten by the 2021 finance law .
1 Sept 2021View Niger e-Invoicing mandate

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