The Gambian Ministry of Finance and Economic Affairs has announced a proposal to introduce mandatory electronic invoicing for VAT and other tax categories. The initiative was outlined in the 2026 Budget Speech, which was presented to the National Assembly in December 2025.

The introduction of this system is intended to combat VAT fraud and under-declaration. Following the National Assembly’s approval of the Appropriation Act 2026 in, the legal mandate for digital tax transformation is now moving into the implementation phase.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.

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