Togo E-Invoicing

Key compliance facts

About Togo E-Invoicing

Togo's 2026 Finance Law establishes the legal basis for certified e-invoicing (facture électronique certifiée), marking the country's transition from the existing standardised paper invoice (facture normalisée) to digital tax administration. The Office Togolais des Recettes (OTR) — Togo's national tax authority — will manage the e-invoicing system and may either establish a national platform or approve private platforms. The OTR will be empowered to receive transaction data in real time or periodically. At this stage, the mandatory scope applies only to B2B transactions and to cases where a taxpayer requests advance payments creating tax liability. Implementation modalities, timelines and technical specifications will be set out in subsequent ministerial regulations. Until then, the existing standardised paper invoice continues to apply.

Implementation Phases

1. ◉

   Facture normalisée (paper)

   Current

   Standardised paper invoice remains the primary format until digital platform live.

2. ✓

   Finance Law 2026 legal basis

   Dec 2025

   Law introducing certified e-invoicing framework published.

3. ○

   OTR platform implementation

   TBD

   Technical and regulatory specifications to be issued by Ministry of Finance.

Key Compliance Facts

• Legal basis: Loi de finances 2026
• Operating authority: Office Togolais des Recettes (OTR)
• Initial mandatory scope: B2B + advance-payment scenarios
• OTR may run national platform or approve private platforms
• Real-time or periodic transmission to OTR
• Aligned with WAEMU regional fiscal modernisation

Frequently Asked Questions

Topics