Gambia E-Invoicing

Key compliance facts

About Gambia E-Invoicing

The Gambian government's 2026 Budget — presented to the National Assembly on 5 December 2025 by the Ministry of Finance and Economic Affairs — proposes mandatory electronic invoicing for VAT and potentially other tax categories. The proposal is positioned within a broader programme of tax administration modernisation aimed at combating VAT fraud and under-declaration. While detailed technical and operational rules have not yet been published, the policy intent is to strengthen transaction-level visibility for the Gambia Revenue Authority (GRA) and reduce opportunities for invoice manipulation and false input tax claims. The Appropriation Act 2026 has been approved by the National Assembly, moving the legal mandate for digital tax transformation into the implementation phase. Key details — including scope, implementation timelines, technical standards and penalties — are expected to be developed through subsequent legislation and regulations. Complementary measures include quarterly tax reporting for Special Investment Certificate / Export Processing Zone holders, mandatory financial-statement filing for corporate income tax, and detailed payroll schedules for PAYE.

Implementation Phases

1. ✓

   2026 Budget proposal

   Dec 5, 2025

   Ministry of Finance and Economic Affairs proposes mandatory e-invoicing.

2. ◉

   Appropriation Act 2026

   Early 2026

   National Assembly approves; framework moves to implementation planning.

3. ○

   Legislation & regulations

   2026+

   Scope, timelines, technical standards and penalties to be developed.

Key Compliance Facts

• Operating authority: Gambia Revenue Authority (GRA)
• Proposed in 2026 Budget speech (5 Dec 2025)
• Initial scope: VAT, potentially extended to other taxes
• Aim: combat VAT fraud and under-declaration
• Technical and operational rules pending
• ECOWAS member

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