Gambia Proposes Mandatory E-Invoicing in 2026 Budget to Combat VAT Fraud

As reported on January 7, 2026, the government of The Gambia has formally proposed introducing mandatory electronic invoicing for Value Added Tax (VAT) in its 2026 Budget. This initiative marks a significant step in the country's tax digitalization agenda, aiming to curb revenue leakage and modernize fiscal administration.

The Budget Proposal

The 2026 Budget speech, delivered by the Ministry of Finance and Economic Affairs, outlines a strategic shift towards digital compliance. The core proposal seeks to make e-invoicing compulsory for VAT-registered businesses, moving away from manual, paper-based processes that have historically been vulnerable to manipulation.

Strategic Goals

The primary drivers behind this mandate are to enhance transaction visibility and drastically reduce the "shadow economy." By digitizing the invoicing lifecycle, the Gambia Revenue Authority (GRA) aims to:

• Eliminate Under-Declaration: Real-time or near-real-time data transmission will prevent the suppression of sales figures.
• Combat Fraud: A centralized system will make it significantly harder to issue fake invoices or alter records after issuance.
• Boost Revenue: The measure is expected to support the GRA’s revenue target of D27 billion for 2026 by closing VAT gaps.

Roadmap to Implementation

While the proposal sets a clear direction, it is currently awaiting full parliamentary approval. The technical framework is expected to build upon the electronic invoicing pilot launched in 2025.

What to Expect in 2026

Businesses should anticipate further guidance as the legislative process advances.

Key next steps include:

• Parliamentary Ratification: The budget proposal must be passed into law before the mandate is enforceable.
• Technical Guidelines: The GRA is expected to release specific requirements regarding the file format, transmission methods, and the scope of affected taxpayers throughout the year.
• Phased Rollout: Similar to other jurisdictions, the mandate may likely start with large taxpayers before expanding to Medium, Small, and Micro Enterprises (MSMEs).

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