Recent E-Invoicing developments in Africa

Angola’s Ministry of Finance is drafting a law to mandate invoicing through certified software that submits real-time data to the General Tax Administration (AGT), requiring electronic invoicing for certain taxpayers if approved.
The e-invoicing mandate will roll out in three phases: Phase 1 for transactions over Kz 25 million (EUR 25,000) within six months; Phase 2 for large taxpayers and government suppliers within the first year; and Phase 3 for all taxpayers under the VAT regimes after one year.
Taxpayers may voluntarily opt into the e-invoicing system, and enforcement will begin six months after the law’s official publication, with ongoing discussions before finalization.

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.

The Nigerian Federal Inland Revenue Service (FIRS) plans to implement its e-invoicing system in phases starting July 2025, beginning with a pilot phase for selected large taxpayers, aimed at enhancing efficiency and compliance in tax administration.
The new FIRS e-invoice system will facilitate real-time generation, validation, storage, and exchange of invoices, replacing traditional paper-based formats with structured digital records, and will cover various transaction types including B2B, B2G, and B2C.
Suppliers will need to transmit invoice data for clearance to FIRS before sending to buyers, and B2C invoices must be reported to FIRS within 24 hours; additionally, service providers must be accredited by the National Information Technology Development Agency (NITDA) to participate in the system.

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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