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…