Cameroon's 2026 Finance Law introduces compulsory real-time electronic invoicing for all transactions, requiring taxpayers to use approved digital systems or face denied tax deductions and new penalties as part of broader digital tax reforms across Africa.
Cameroon has introduced mandatory electronic invoicing requirements through its 2026 Finance Law, advancing the country’s digital tax administration framework and implementing continuous transaction controls (CTC).
All taxpayers must now issue invoices electronically through approved systems for every transaction—whether taxable, VAT-exempt, or outside the tax scope. The Tax Administration is developing a central e-invoicing platform while permitting accredited, interoperable third-party service providers. An official list of approved providers will be published.
Non-compliance carries significant consequences. Invoices that fail to meet electronic requirements will be rejected for both expense deductions and VAT credit claims. New financial penalties will also apply to violations.
Earlier, Cameroon’s Ministry of Finance issued a circular on the 2026 Finance Law, guiding on implementing key tax measures, managing the national budget, and collecting taxes, customs duties, and non-tax revenues, with an emphasis on digitising financial processes for greater transparency.
