Togo's move reflects a broader regional shift toward digitized tax compliance, alongside various e-invoicing and tax-control initiatives currently underway in Burkina Faso, Nigeria and Ghana.
The Certified Electronic Invoice
The Certified Electronic Invoice is defined as any invoice created, transmitted, received, and archived electronically, regardless of the solution or technique used, provided it complies with applicable legal and regulatory requirements.
Pending effective implementation of the Certified Electronic Invoice, the standardized paper invoice "facture normalisée" will remain in use.
Who must issue a Certified Electronic Invoice?
Any taxpayer who delivers goods or provides services to another taxpayer, or who requests advance payments that trigger tax liability, must issue a Certified Electronic Invoice.
Data transmission to the tax administration
The Finance Law indicates that the tax administration may receive, in real time, deferred or periodically via electronic means, data relating to taxpayers' economic operations. It also provides for the establishment of a national e-invoicing platform or the approval of private platforms.
Next steps
Further regulations and technical guidance are expected to clarify timelines, formats and transmission requirements, allowing affected businesses to prepare for implementation.
