Gabon implements comprehensive e-invoicing and e-reporting mandate from July 1, 2026

Gabon has introduced a comprehensive e-invoicing and e-reporting mandate, effective from January 1, 2026, with full mandatory enforcement beginning July 1, 2026. This initiative, established by the Finance Law 2026, aims to combat tax fraud, enhance transparency, and modernize tax administration. The mandate applies universally to all transactions B2B, B2C, B2G, and cross-border conducted by taxable persons in Gabon, regardless of their size or sector. Businesses are required to issue standardized electronic invoices FEN through DGI-approved systems, which can be a free government portal e-DEF or certified private solutions. These invoices undergo a real-time clearance process where data is transmitted to the tax authority and validated with a unique QR code. The system integrates e-reporting, as invoice issuance itself serves as the reporting mechanism. Gabon has implemented a stringent penalty regime for non-compliance, including fines up to 100% of the transaction value for failing to issue a compliant e-invoice, and potential business closure for severe infractions. While pre-filled VAT returns are not currently offered, the robust data collection infrastructure lays the groundwork for future advancements in tax simplification. The government acknowledges the significant impact on Small and Medium-sized Enterprises SMEs and has put in place support measures, including a free platform and tax credits for equipment, to facilitate their transition. The implementation timelin