As a step towards implementing mandatory e-invoicing, on July 2, 2025, the government in Madagascar issued Decree No. 2025-738 establishing a centralized electronic e-invoicing system to issue, process, and receive e-invoices. The system will support real-time invoice transmission and validation.
All taxpayers required to issue regular invoices must use the e-invoicing system to issue and receive invoices, including taxable, exempt, or transactions outside the scope of VAT. The decr…