Recent E-Invoicing developments in Africa

Electronic Invoicing Initiative: The Minister of Finance and Economic Development highlighted the implementation of an electronic invoicing solution as a pivotal initiative in the 2025/2026 Budget Speech, aimed at enhancing tax compliance and efficiency with a completion target set for March 2026.
Strategic Tax Law Reforms: The budget outlines ongoing strategic tax law reviews, including the introduction of three key tax bills: a new Tax Administration Act, a revised Income Tax Act, and a revised VAT Act, all designed to strengthen the tax framework.
Enhanced Tax Compliance Measures: The Botswana Unified Revenue Service (BURS) plans to implement various measures to boost compliance, including introducing VAT on digital transactions by September 2025 and employing technology-driven solutions for real-time tracking of VAT transactions, which will improve reporting accuracy and reduce illicit trade.

Introduction of Electronic Standardized Invoice: The General Directorate of Taxes (DGI) announced that the electronic standardized invoice will be implemented starting January 2025, as discussed during an event organized by the European Chamber of Commerce in Côte d’Ivoire (EUROCHAM).
Legislative Framework: The relevant law for the electronic standardized invoice has already been voted on and is awaiting promulgation, with a ministerial decree to outline the implementation stages and a planned transitional period not exceeding the first quarter of 2025.
Transition from Traditional System: The traditional invoicing system will gradually phase out, with simplified processes for large companies, while small companies may face more complex challenges during the transition.
Certification through FNE Platform: Companies will retain their usual practices while certifying electronically issued invoices via a platform known as the FNE platform, which will integrate all elements of the paper version into the electronic format.
EUROCHAM’s Support and Vision: The chairman of EUROCHAM’s legal and tax committee acknowledged the DGI’s efforts in raising awareness about the electronic standardized invoice, highlighting its alignment with the vision for a modern Côte d’Ivoire and the importance of addressing members’ concerns.

On February 17, 2025, the Federal Inland Revenue Service (FIRS) announced plans to initiate an e-invoicing pilot in the second half of the year, targeting selected large taxpayers during a stakeholder engagement meeting.
This pilot follows FIRS’s earlier announcement in September 2024 about mandatory e-invoicing through the FIRS e-invoice system, part of the Tax Administration Solution 3.0 project, with ongoing consultations and stakeholder engagement.
The national e-invoice, compliant with global best practices and utilizing BIS Billing 3.0 UBL for e-invoice exchange, aims to gather insights from the pilot to inform broader implementation for additional taxpayer groups.

Mandatory E-Invoicing Legislation: Senegal’s Finance Bill of 2025 will make electronic invoicing mandatory for all taxable persons, ending the previous voluntary adoption and requiring invoices to be sent in a structured electronic format through a centralized platform.
Sanctions for Non-Compliance: The Directorate General of Taxes and Domains (DGID) has introduced sanctions for non-compliance, including fines of up to 25% of the VAT amount, capped at XOF 5 million (approximately EUR 7700) per invoice.
Implementation Timeline: While the official timeline for mandatory e-invoicing is yet to be announced, the Finance Bill marks a significant step towards the digitalization of invoicing and tax collection in Senegal, following the example of neighbouring Benin.

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