Electronic invoicing and reporting in Africa

Due to the remarkable advancements in revenue generation and economic transparency seen in countries implementing Continuous Transaction Control (CTC) systems, African countries are increasingly joining their European and Asian counterparts in shifting from post-audit regulations to embracing CTC-inspired methodologies.

In recent times, there has been an emerging trend toward the digitalization of tax enforcement across various African countries, with a notable transition from traditional paper-based invoicing to electronic invoicing (e-invoicing) systems. While paper invoicing remains common across the continent, the shift toward Continuous Transaction Control (CTC) models has accelerated significantly since 2024, with multiple African countries introducing or announcing mandatory electronic invoicing frameworks. This momentum is expected to drive broader regional adoption over the coming years.

Among the countries leading the adoption of the CTC trend, notable examples include Tunisia, which introduced a CTC regime in 2016, and Egypt, which has recently implemented an e-invoicing mandate within a CTC scheme. In parallel, several other countries have begun, or are in the process of, digitalizing tax enforcement through mandates of certified fiscal devices that report data to the tax authority in real-time or near real-time, such as Kenya, Uganda, and Angola.

Key trends in Africa's e-invoicing landscape

Analysis of the continent's digitalization shows that tax compliance is moving rapidly and is characterized by several key themes:

• Shift in focus: A clear transition from post-period VAT reporting to a goal of achieving real-time, transaction-level visibility.

• CTC expansion: Widespread adoption and expansion of Continuous Transaction Control (CTC) models, typically implemented through certified fiscal devices or government-run clearance platforms.

• Standardization: An increased focus on system interoperability and international standardization, evidenced by discussions around frameworks like Peppol and the use of UBL-like invoice structures.

• Phased rollouts: Mandates are consistently introduced via gradual, phased rollouts, almost always beginning with large taxpayers to ensure smoother implementation.

• Broader scope: Regulatory requirements are broadening their scope to place more emphasis on Business-to-Business (B2B) and Business-to-Consumer (B2C) transactions, moving beyond a focus solely on Business-to-Government (B2G).

• Data integration: Emerging requirements that increasingly couple electronic invoicing with other essential data points, such as payment information, customs procedures, or logistics controls.

• Market maturity: The African e-invoicing environment is moving past the early-stage adoption phase, with the continent now featuring a mix of early‑stage and more mature compliance models.

• Acceleration phase: Since 2024, the continent has entered a rapid expansion phase, with multiple countries moving from pilot programs or fiscal devices toward fully mandated electronic invoicing frameworks.

To understand the continent’s electronic invoicing landscape, take a look at the countries split by geographical region and explore each region’s common regulation trends.

E-invoicing in North Africa

The Northern African countries are either far away from mandatory electronic invoicing regulations, or are making great strides. Let’s take a look at the key e-invoicing developments in the region, focusing on the pioneering markets of Egypt and Tunisia, and the preparatory work in Morocco.

E-invoicing in Egypt is mandatory for both business-to-government (B2G) and business-to-business (B2B) transactions. The Egyptian tax authority introduced a mandatory clearance e-invoicing framework via a gradual roll-out plan, which started in November 2020 and was finalized in 2023 to include the majority of Egyptian businesses. According to the legislation, all invoices must be transmitted to the tax authority in real-time before being sent to the customer. The issued e-invoices should contain the issuer’s electronic signature and a unified code for the goods or service.

Egypt's e-invoicing regulations are part of a country-wide sustainability and future growth agenda outlined in 'Egypt Vision 2030'. Mandatory electronic invoicing aims to tackle the country’s economic challenges and encourage the uptake of business digitalization and future-proofing business financial processes. Focus has now shifted from rollout to stabilisation and enforcement, with ongoing onboarding of additional taxpayer segments and a continued extension of e-receipt (B2C) obligations.

Tunisia stands out as the second notable North African country, due to its maturity in e-invoicing regulations. It was the first African country to mandate electronic invoicing in 2016, and operates a Continuous Transaction Control (CTC) model where invoices must be registered on the Tunisie TradeNet platform (TTN), also known as El Fatoora. The current mandate applies to B2G transactions for large enterprises and limited B2B transactions in the pharmaceutical and fuel sectors, also applying to large taxpayers. The draft 2026 Finance Bill, published in October 2025, proposes to expand mandatory e-invoicing to cover both goods and services, effective January 1, 2026, pending Parliamentary approval. This would be a significant extension from the current limited B2B mandate. Additionally, a penalty framework for non-compliance has been established through Administrative Note 10/2025. Financial penalties for non-compliant e-invoices took effect from January 1, 2025, while penalties for issuing paper invoices for mandated transactions began on July 1, 2025.

Morocco currently engaged in strategic preparation for mandatory electronic invoicing. Ongoing consultations, pilot discussions, and alignment with European VAT in the Digital Age (ViDA) principles indicate a likely rollout starting from 2026, although no formal mandate has yet been enacted

E-invoicing in Southern Africa

The landscape of tax digitalization in the Southern Africa region shows a range of approaches, with some countries already deep in their regulation journey, others announcing future plans, and one maintaining a focus on voluntary adoption.

Zambia's Smart Invoice system became fully operational in 2024, requiring VAT-registered businesses to issue electronic invoices through the platform. Current efforts focus on onboarding additional taxpayers, improving automation, and expanding API-based integrations.

Botswana has also announced the nationwide rollout of an Electronic VAT Invoicing Solution in its 2025/26 budget, following a three‑year pilot. This initiative aims to improve VAT compliance and streamline invoicing processes across businesses, with mandatory phased electronic invoicing planned from March 2026, beginning with large taxpayers as part of its broader VAT compliance strategy.

Meanwhile, Zimbabwe is already over one year into its regulation journey, which started in 2022. The country requires all electronic invoices to be submitted via e-tax devices, more commonly known as Electronic Tax Registers (ETRs). Once a business submits its invoices to the device, the device sends the relevant transactional data to ZIMRA - Zimbabwe’s tax authority.

Finally, South Africa is on a slightly different path. The country is one of the first African countries to have specifically regulated, accepted, and adopted the use of e-invoicing. As a result, electronic invoicing is quite common in the country, though it is not part of any regulation. Businesses are free to send and receive electronic invoices via the country’s electronic data interchange (EDI) system, but apart from the voluntary use, no required dates are on the roadmap. However, growing market and regulatory discussion around e-reporting, real-time VAT data, and Peppol (though industry-driven, not mandated) signals that this is a market to watch.

E-invoicing in East Africa

‍There are plenty of countries in East Africa with interesting electronic invoicing and reporting developments.

For example, an electronic tax register system was introduced in Kenya, mandating all VAT-registered taxpayers to have an e-tax register installed by August 1, 2021. The e-tax register is an electronic tax invoice or receipt system that is maintained and used in accordance with the VAT (Electronic Tax Invoice) regulations. The e-tax register integrates with the Tax Invoice Management System (TIMS) – an invoicing system that the Kenya Revenue Authority (KRA) is currently implementing. Kenya completed the rollout of its eTIMS (electronic Tax Invoice Management System) in 2024, with mandatory adoption now applying broadly across businesses without minimum turnover thresholds. The system is actively enforced, with increasing audits based on transaction-level data.

Several other East African countries have implemented or are in the process of implementing electronic invoicing systems to enhance tax compliance. Businesses in Rwanda, Mauritius, Tanzania, and Uganda all use similar devices to that of Zimbabwe's to report VAT to each of their tax authorities:

• Rwanda has adopted a certified invoicing system requiring e-invoices to be issued through Electronic Billing Machines. This e-invoicing mandate has been in place for VAT-registered taxpayers since 2013, and the country is focused on gradual enhancement, including incremental updates to the EBM system and increased system stability.

• Tanzania’s businesses use virtual fiscal devices to report on their VAT in real-time, with a continued rollout and refinement of Electronic Fiscal Devices (EFDs) and more businesses pushed toward electronic transmission.

• Businesses in Mauritius currently use electronic fiscal devices for transaction reporting, but the country is transitioning toward a CTC-style electronic invoicing model, with mandatory requirements for larger taxpayers expected from 2026.

• Ugandan businesses must issue and transmit electronic invoices through the Electronic Fiscal Receipting and Invoicing System (EFRIS). Since July 2025, the mandate has expanded to cover a broader range of taxpayers beyond traditional VAT-registered entities, with increased emphasis on data consistency across tax reporting systems.

• Madagascar is progressing towards adopting electronic invoicing, supported by amendments in its 2024 Finance Law.

E-invoicing in West Africa

‍In West Africa, there are some common themes among the e-invoicing mandates in countries such as Benin, Cape Verde, Ghana, Niger, and Nigeria, many of which have already started their e-invoicing regulation journey:

• Benin started in 2020.

• Cape Verde completed its staged approach in 2022.

• Niger has mandated electronic invoices since 2021.‍

Just like many countries around the globe, the West African countries have typically opted for a staged approach to their mandates, dependent on a business’s annual turnover. Additionally, most of the countries mentioned mandate the submission of electronic invoices to the tax authority’s clearance platform.

Ghana’s e-invoicing journey, under the Ghana Revenue Authority (GRA), began in October 2022 with the introduction of the E-VAT system, which is an electronic system specifically for VAT-registered businesses. The system operates as a clearance-based model where each invoice must be validated by the GRA before issuance. Upon validation, the invoice receives a unique code called the "sales data controller" (SDC), which includes a timestamp and a QR code that must be embedded into the PDF invoice sent to the customer.Ghana’s phased rollout was largely completed by the end of 2024, with current efforts focused on enforcement, system stabilization, and expanding coverage to additional taxpayer segments. The 2025/26 budget proposes expanding e-invoicing requirements beyond VAT-registered businesses, building on the established system featuring real-time invoice validation and unique SDC codes.

Nigeria is transitioning toward a structured electronic invoicing framework under the Federal Inland Revenue Service (FIRS). The country has begun a phased rollout targeting large taxpayers, introducing standardized invoice reporting across B2B, B2C, and B2G transactions. This framework is expected to expand through 2026 and beyond, with a strong focus on interoperability and alignment with international standards such as Peppol.

Côte d’Ivoire introduced a mandatory electronic invoicing system (Facture Normalisée Électronique) in September 2025, requiring standardized invoice reporting to improve VAT compliance and reduce fraud.

Senegal continues to develop its electronic invoicing framework through pilot programs and regulatory groundwork, with a focus on strengthening VAT control mechanisms.

Burkina Faso is emerging as a key new market, with a certified electronic invoicing system set to become mandatory for both B2B and B2C transactions from July 1, 2026. The system will require real-time or near- real-time transmission of invoice data to the tax authority.

E-invoicing in Central Africa

We end our journey around Africa in the central countries of Angola, Chad, Cameroon and the Democratic Republic of the Congo. There aren’t any common themes between these three central African countries. Each opts for a slightly different approach when it comes to their electronic invoicing and reporting regulations:

• Angola has entered a new phase in its digital tax transformation. As of January 1, 2026, mandatory electronic invoicing applies to large taxpayers under a structured reporting framework introduced by the Administração Geral Tributária (AGT). This marks a shift from earlier SAF-T reporting toward a more comprehensive e-invoicing regime, with future expansion planned for additional taxpayer segments.

• Chad has a somewhat unique approach compared to that of many mandates, where VAT reports must be submitted electronically via email. This mandate began in 2022.

• Cameroon is undergoing an incremental expansion of electronic invoicing and fiscalisation rules, with a focus on VAT compliance and fraud reduction.

• Finally, the Democratic Republic of the Congo is just beginning its digitalization journey. Via a staged approach, local taxpayers must submit their VAT reporting electronically.

Peppol in Africa: Emerging interoperability

While not yet widely implemented, the Peppol framework is increasingly part of strategic discussions around Africa's digital tax future, particularly in countries aiming to align with global interoperability standards. It is emerging as a potential key to international interoperability, evidenced by:

• Nigeria's active engagement with the Peppol community, signaling an intent to align their new e-invoicing model with international standards.

• South Africa's growing, industry-driven discussions around Peppol adoption.

• Standards alignment discussions in other key markets like Morocco and Egypt.

This early-stage but notable engagement highlights the continent's ambition to move beyond local device-based mandates toward globally recognised and interoperable electronic standards.

Exploring existing and upcoming mandates around the rest of the globe

Even in the one continent of Africa, the mandates and business requirements vary across a wide spectrum. While some countries are very advanced in their e-invoicing adoption, others have yet to incorporate any form of regulation in their roadmap.

It can be challenging to stay on top of the regulations from every country, which is why experts, such as our experts at Banqup Group, are here to help. We keep track of developments and emerging changes from countries all over the world, so that you don’t have to. You can easily find the top-level information you need on each country, and dive deeper if you require.

To start, download our latest E-invoicing Global Guide to gain a snapshot of existing and upcoming e-invoicing and e-reporting developments. For the most timely and important updates delivered right to your inbox, sign up for our compliance newsletter here. Additionally, you can follow us on LinkedIn for more news and insights.