Cameroon’s 2026 Finance Law introduces a real‑time VAT e‑invoicing regime that will require all taxpayers to use approved electronic invoicing solutions. The new mandate builds on the 2024 Finance Law’s electronic tracking requirements for selected sectors and aims to shift tax control from post‑filing audit to transaction‑level visibility.
The regime becomes effective on 1 January 2026, as stated in the 2026 Finance Law circular.
The 2024 law required electronic tracking for ICT and online commerce, electricity, insurance, beverages, oilseed products, games of chance, entertainment, digital bouquet services, large taxpayers (≥3 billion FCFA turnover), banking, upstream oil, mobile telephony and mining.
The model includes mandatory electronic invoicing, tax authority platform validation or approval, structured invoice data transmission, integrated tax calculation mechanisms, and automated tax reporting at source.
The tax authority must approve and finalise the technical systems required to operationalise the regime, as per the 2026 circular.
It shifts from post‑filing audit to transaction‑level visibility, enabling immediate and automatic collection of taxes, duties and charges.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
VATCalc · 1 day ago
Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.
VatCalc · 2 days ago
On 19 February 2026, Togo will impose an 18% VAT on foreign digital services supplied to consumers, following the 2026 Finance Law and a ministerial order. Digital platforms must collect and remit VAT and report annual income, with a 10% penalty for non‑compliance. The regime also introduces mandatory certified e‑invoicing for VAT‑registered businesses.
VatCalc · 3 days ago
Malawi will extend VAT to non-resident digital services from 1 April 2026, requiring foreign providers to charge the standard 17.5% rate. The new regime, announced in the 2026/27 Budget Policy Statement, also doubles the VAT registration threshold to MWK 50 million and covers services such as streaming, online advertising, e‑learning and digital content platforms.
VatCalc · 4 days ago
Gabon will require electronic invoices as the sole basis for VAT deductions from July 2026, following the Finance Law 2026. A six‑month transition period allows businesses to use customs‑duty documentation in lieu of compliant e‑invoices. The law introduces standardized electronic invoices (FNE) and mandates that input VAT be shown separately on these documents.
LinkedIn · 11 days ago
Nigeria has extended its e‑invoicing and Electronic Fiscal System (EFS) to medium‑sized and emerging taxpayers. Medium‑size businesses (₦1B–₦5B revenue) must go live on 1 July 2026, while emerging taxpayers (under ₦1B) must go live on 1 July 2027, with enforcement starting 1 January 2027 and 1 January 2028 respectively. The mandate applies to all VAT‑registered businesses issuing invoices for taxable transactions in Nigeria and requires real‑time invoice generation, validation and transmission through the government platform.
EY · 15 days ago
EY discusses the e-invoicing requirements for South Africa, outlining what CFOs and COOs should consider to comply with the new digital invoicing rules.
