Regulatory updates - The Gambia

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.