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 an e-invoice
- Buyers are required to request an e-invoice
- Mandatory content requirements apply to e-invoices
A six-month grace period from the date the law enters into force allows input VAT and income tax expense deductions to be supported by customs duty payment documentation in place of an e-invoice.
