Togo's Finance Law for 2026 Includes New e-Invoicing Requirements, New Rules for Electronic Services and Platforms, and Various Other Changes

Togo's Ministry of Finance has published the Finance Law for 2026 (Law No. 2025-002), which was approved by the National Assembly on 29 December 2025. The measures of the law include:

• New certified e-invoicing requirements for all VAT-registered businesses, which are required to issue and process invoices through a certified electronic system (legislative basis established, with technical specifications and implementation timelines to be issued);
• New rules for the collection of VAT on elect…