Gambia Mandatory E-Invoicing for VAT Proposed for 2026

In 2026, Gambia may join the growing number of countries that have implemented mandatory e-invoicing requirements. The 2026 Budget Speech, delivered by the Gambian Ministry of Finance and Economic Affairs to the National Assembly, proposes the introduction of e-invoicing for VAT and other taxes. By doing so, the Ministry of Finance expects VAT to grow significantly while improving compliance and reducing VAT fraud and evasion.

The Proposed Implementation and Further Development

The Ministry of Finance expects tax revenue in 2026 to increase by 13% over the 2025 budget, amounting to D 27 billion (approximately USD 370 million). The main drivers of this growth are digitalization of tax and customs administration following the launch of the Integrated Tax Administration System (ITAS) and rolling out of ASYCUDA, streamlining incentives, and the implementation of reforms prioritized in the Domestic Resource Mobilisation Strategy (DRMS), which targets a tax-to-GDP of 15% by 2030.

To achieve these objectives, the Ministry of Finance proposed to implement mandatory e-invoicing for VAT and other taxes. Notably, this proposal builds on the success of the 2025 e-invoicing pilot. One of the primary goals the Ministry aims to achieve with mandatory e-invoicing is to reduce VAT fraud and under-declaration or non-reporting.

Notably, the 2026 Budget Speech does not provide an implementation timeline. Moreover, the proposal is still awaiting formal approval and ratification by Parliament. Once this formal condition is met, the Gambia Revenue Authority (GRA) is expected to publish technical guidelines outlining specific requirements for file formats, transmission methods, and the scope of affected taxable persons for the year. 

Additionally, once the formalities are completed, GRA should inform the public about the rollout, which is expected to occur in several phases, starting with the largest taxable persons and gradually expanding to medium and small taxable persons. 

Conclusion

Introduction of mandatory e-invoicing for VAT and other taxes is only one part of ongoing reforms, which also include the National Single Window project, Rental Compliance systems, Digital Excise Stamps, Fuel marking, revenue assurance, and ITAS implementation, all aiming at improving domestic revenue collection efficiency. Nonetheless, significant work remains for the Ministry of Finance and GRA before the final implementation roadmap and other critical data are released.

Source: Gambia 2026 Budget Speech