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.
