Regulatory updates - The Gambia

On June 22, 2026, the Gambia Revenue Authority (GRA) announced that the Government of The Gambia has approved the implementation of an Electronic Invoicing (e‑invoicing) System for Value Added Tax (VAT) and other applicable taxes. The initiative forms part of the government’s broader digitalization agenda aimed at modernizing tax administration and improving revenue collection.

Objectives of the e‑Invoicing system

The GRA expects the new system to:

• Improve compliance with VAT and other tax obligations.
• Enhance transparency and accountability in business transactions.
• Strengthen tax administration through more accurate tax reporting.
• Increase domestic revenue collection to support national development.

Pilot phase

The Cabinet has approved an Electronic Invoicing System Regulation governing the implementation of e‑invoicing. Before nationwide deployment, the GRA will commence a pilot phase involving selected taxpayers from different economic sectors. Participating taxpayers will be contacted directly and provided with guidance and support throughout the pilot period.

The pilot is intended to allow the tax authority to test, refine, and optimize the system prior to full implementation.

The Ministry of Finance (MoF) of Gambia, in its approved 2026 Budget, revealed plans to introduce an e-invoicing system for VAT- registered taxpayers. This initiative is part of a broader digital transformation program being conducted by the Gambia Revenue Authority (GRA) aimed at modernizing the country's tax administration.

The new e-invoicing system is aimed at addressing VAT fraud and under-declaration and forms part of the government’s medium-term tax policy reforms. The initiative will be implemented through GRA’s digital infrastructure, including the Integrated Tax Administration System (ITAS) and other digital revenue assurance tools.

The measure is expected to apply initially to VAT‑registered taxpayers, with the policy framework allowing for potential extension to other taxes at a later stage.

Specific implementation timelines and detailed guidance for the e-invoicing system are yet to be announced. The full budget speech can be found here.

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.