Gabon has introduced new electronic invoicing (e-invoicing) requirements as part of the Finance Law for 2026 (Law No. 041/2025), which was published in the Official Gazette on 30 December 2025. This includes broad requirements for all transactions carried out by taxpayers to be documented by normalized e-invoices, with not only sellers required to issue e-invoices, but buyers also required to demand e-invoices. In connection with this, the criteria to claim expense deductions for income tax …