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Gabon announces new e-invoicing requirements

|Gabon
Gabon

Gabon has introduced new e-invoicing requirements under the Finance Law for 2026 (Law No. 041/2025) through amendments to the General Tax Code.

 

The new requirements introduced include:

  • All transactions conducted by taxable persons must be invoiced using an e-invoice (facture électronique normalisée) issued via an approved e-billing system
  • Input Value Added Tax (VAT) deductions are allowed if supported by an e-invoice
  • Income tax expense deductions are allowed if supported by…