Regulatory updates - The Gambia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

2026-02-17

Gambia moves ahead with e-invoicing following 2026 budget approval

The Gambian government has approved plans to implement e-invoicing for VAT under its 2026 budget with the objective of enhancing VAT compliance and reducing fraud.

The Ministry of Finance (MoF) of Gambia, in its approved 2026 Budget, revealed plans to introduce an e-invoicing system for VAT- registered taxpayers. This initiative is part of a broader digital transformation program being conducted by the Gambia Revenue Authority (GRA) aimed at modernizing the country's tax administration.

The new e-invoicing system is aimed at addressing VAT fraud and under-declaration and forms part of the government’s medium-term tax policy reforms. The initiative will be implemented through GRA’s digital infrastructure, including the Integrated Tax Administration System (ITAS) and other digital revenue assurance tools.

The measure is expected to apply initially to VAT‑registered taxpayers, with the policy framework allowing for potential extension to other taxes at a later stage.

Specific implementation timelines and detailed guidance for the e-invoicing system are yet to be announced. The full budget speech can be found here.

2026-01-07

Gambia proposes mandatory e-invoicing in 2026 budget

Gambia's 2026 Budget proposes mandatory e-invoicing for VAT to combat fraud as part of a broader tax digitalization program. The budget proposal still requires parliamentary approval, with details on requirements and timelines yet to be confirmed.

Gambia's 2026 Budget introduces a proposal for mandatory e-invoicing for VAT as a strategic measure to combat fraud and under-declaration issues. The proposed system is intended to improve transaction visibility, reduce opportunities for invoice manipulation, and strengthen both compliance monitoring and audit capabilities across the tax framework.

The budget proposal still requires parliamentary approval before implementation can proceed. As the legislative process advances and implementation planning develops throughout 2026, tax authorities will provide additional guidance to stakeholders regarding specific requirements, procedures, and deadlines for the new e-invoicing system.