Regulatory updates - Madagascar

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

2025-10-13

Madagascar advances closer to implementing mandatory e-invoicing

The government in Madagascar has published a decree aimed at modernizing tax and commercial practices through the introduction of mandatory electronic invoicing.

As a step towards implementing mandatory e-invoicing, on July 2, 2025, the government in Madagascar issued Decree No. 2025-738 establishing a centralized electronic e-invoicing system to issue, process, and receive e-invoices. The system will support real-time invoice transmission and validation.

All taxpayers required to issue regular invoices must use the e-invoicing system to issue and receive invoices, including taxable, exempt, or transactions outside the scope of VAT. The decree mentions two categories of invoices in scope: the e-facture TVA (electronic invoice with VAT and the e-facture (electronic invoice without VAT).

Technical details

Invoices can be created and transmitted through various channels, including a web portal, API connections, mobile applications, and point of sale terminals. The e-invoicing system will require invoices to be issued in XML format for automated data exchange with tax authorities and in PDF format for visual presentation. Businesses may use approved third-party e-invoicing systems.

Timeline

The e-invoicing mandate will be implemented in three phases, depending on the size of the business:

Large enterprises: Within 6 months after platform implementation

Medium-sized enterprises: Within 1 year after platform implementation

Small businesses and micro-enterprises: Within 2 years after platform implementation

A pilot phase will first test the system with a limited number of volunteers or selected taxpayers before wider implementation.

2024-07-02

Madagascar plans mandatory e-invoicing for all taxpayers

On 11 June 2024, the Senate adopted amendments to the Finance Law for 2024, bringing the country closer to implementing mandatory e-invoicing.

The PLFR (Portant Loi de Finances Rectificative pour 2024) Bill n° 012/2024, amending the finance law of 2024, was adopted on 11 June 2024.

The Finance Bill states that the Tax Administration will set up an online e-invoicing module, enabling a centralised, structured, harmonised billing system. The purpose is to obtain reliable real-time information and reduce tax fraud. Furthermore, it outlines that the online e-invoicing system will encompass all transactions.

A timeline and details are yet to be disclosed by the Tax Authorities. Before promulgation, the law is subject to constitutional review by the High Constitutional Court.