Key compliance facts
Standard
TBD (structured electronic format; certified e-invoicing solutions)
Authority
DGI — Direction Générale des Impôts
Mandatory For
All taxable persons (B2B, B2C, B2G); technical scope and phasing pending Ministry of Finance regulations
Effective Date
Dec 17, 2025 (Finance Law 2026) · 2026 (mandate begins; specifications pending)
About Cameroon E-Invoicing
Cameroon's 2026 Finance Law (Law No. 2025/012 of 17 December 2025) introduces a mandatory real-time e-invoicing regime for all taxable persons and transactions. The reform shifts compliance from post-filing audits to continuous transaction controls (CTC). The Direction Générale des Impôts is building a central e-invoicing platform, supplemented by accredited third-party providers meeting required standards. Mandatory certified e-invoicing solutions are required, with non-compliant invoices denied for VAT deductions and corporate-tax expense deductions. The Finance Law also confirms VAT exemptions, an unchanged 17.5% standard VAT rate, and a 10% reduced rate (notably for social housing). The mandate builds on 2024 Finance Law foundations that required electronic production tracking and digital accounting systems for sectors like ICT, e-commerce, energy, insurance, beverages and Large Taxpayers. Foreign companies providing digital services to Cameroon must adapt or face a 3% gross-revenue tax. Technical specifications and rollout timeline are not yet specified; further guidance pending.
Implementation Phases
- ✓
2024 Finance Law foundation
2024Electronic production tracking and digital accounting requirements (Article M 8(a)) for targeted sectors.
- ✓
Finance Law 2026
Dec 17, 2025Law No. 2025/012 introduces mandatory real-time e-invoicing.
- ◉
Central platform & rollout
2026Tax administration developing central platform and approved provider list; technical specs pending.
Key Compliance Facts
- Legal basis: Law No. 2025/012 of 17 December 2025
- Operating authority: Direction Générale des Impôts (DGI)
- Mandatory certified e-invoicing solutions
- Non-compliant invoices: VAT credits and expense deductions denied
- VAT: 17.5% standard, 10% reduced
- Foreign digital services: 3% gross-revenue tax option
- CEMAC member alongside Gabon, Chad, Congo, Equatorial Guinea, CAR
Frequently Asked Questions
Is e-invoicing mandatory in Cameroon?
All taxable persons (B2B, B2C, B2G); technical scope and phasing pending Ministry of Finance regulations. Status: Phased Rollout.
Which authority regulates e-invoicing in Cameroon?
DGI — Direction Générale des Impôts
What e-invoicing standard does Cameroon use?
TBD (structured electronic format; certified e-invoicing solutions)
What is the e-invoicing model in Cameroon?
Clearance (CTC) — central platform with accredited providers
When did Cameroon e-invoicing take effect?
Dec 17, 2025 (Finance Law 2026) · 2026 (mandate begins; specifications pending)