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Gabon E-Invoicing

Phased RolloutLast verified 2026-05-19

Universal mandatory B2B/B2C/B2G e-invoicing from 1 January 2026 under Finance Law 2026, with full enforcement and input-VAT validity restricted to e-invoices from 1 July 2026.

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Key compliance facts

Standard

FEN (Facture Électronique Normalisée) with QR code

Authority

DGI — Direction Générale des Impôts

Mandatory For

All VAT-registered businesses across B2B, B2C, B2G and cross-border

Effective Date

Dec 2025 (Law No. 041/2025 published) · Jan 1, 2026 (mandate begins) · Jul 1, 2026 (full enforcement)

About Gabon E-Invoicing

Gabon's Finance Law 2026 (Law No. 041/2025, published December 2025) establishes a comprehensive mandatory e-invoicing regime. The reform — known as E-Fact — applies from 1 January 2026 to virtually all transactions by every person liable to corporate tax, business profits tax, simplified flat tax or VAT, with a 6-month soft-landing period running until 1 July 2026 (after which only compliant FEN invoices count for VAT deduction). The Direction Générale des Impôts (DGI) operates the free e-DEF portal alongside certified private solutions. Each FEN receives a unique QR code upon DGI validation. Scope covers B2B, B2C, B2G and cross-border transactions; even imports may eventually require self-issued FEN purchase invoices. Penalties can reach 100% of transaction value. DGI offers free tools and incentives to support SMEs.

Implementation Phases

  1. ✓

    Finance Law 2026

    Dec 2025

    Law No. 041/2025 establishes mandatory e-invoicing.

  2. ◉

    Mandate begins

    Jan 1, 2026

    Universal mandatory e-invoicing across B2B, B2C, B2G and cross-border.

  3. ○

    Full enforcement

    Jul 1, 2026

    Only compliant FEN e-invoices accepted for VAT deduction; soft-landing ends.

Key Compliance Facts

  • Legal basis: Loi de finances 2026 / Loi n°041/2025
  • FEN — Facture Électronique Normalisée with QR code
  • Free DGI e-DEF portal or certified private solutions
  • Penalties up to 100% of transaction value for non-compliance
  • Self-billing and triangulation explicitly in scope
  • CEMAC member; aligned with regional fiscal modernisation

Frequently Asked Questions

Is e-invoicing mandatory in Gabon?

All VAT-registered businesses across B2B, B2C, B2G and cross-border. Status: Phased Rollout.

Which authority regulates e-invoicing in Gabon?

DGI — Direction Générale des Impôts

What e-invoicing standard does Gabon use?

FEN (Facture Électronique Normalisée) with QR code

What is the e-invoicing model in Gabon?

Clearance (CTC) via E-Fact / e-DEF platform

When did Gabon e-invoicing take effect?

Dec 2025 (Law No. 041/2025 published) · Jan 1, 2026 (mandate begins) · Jul 1, 2026 (full enforcement)

Topics

clearanceCTCAfricaCEMACfrancophone