Ethiopia has issued the Electronic Invoicing System Administration Directive No. 1142/2026, setting rules for electronic invoicing systems, provider accreditation, invoice registration and compliance, while allowing limited manual invoicing during system disruptions.
Ethiopia has issued the Electronic Invoicing System Administration Directive No. 1142/2026, establishing rules for electronic invoicing and the approval and operation of invoicing systems. Issued by the Minister of the Ministry of Revenues, Aynalem Nigussie Ali, the Directive aims to modernise tax administration, improve service delivery and prevent tax evasion.
The Directive requires approved Sales Registration Software to connect with the central Electronic Invoice Registration System and meet technical requirements for data transmission, tax calculation, security and audit records. Electronic invoices must obtain an Invoice Registration Number (IRN), Receipt Reference Number (RRN) and Quick Response (QR) Code.
Software licences must be renewed every two years, with system upgrades affecting sales or tax calculations subject to prior approval and Regression Testing. Providers must also meet accreditation requirements and provide financial guarantees ranging from USD 15,000 to USD 50,000, depending on the type of service.
The rules allow temporary manual QR invoices during force majeure, system failures and widespread power or IT outages. These transactions must be registered in the Electronic Invoice Registration System within 72 hours of system restoration. Certain high-volume B2C businesses may also receive exemptions from direct real-time connection, while B2B transactions must remain directly registered.
The Directive applies to account-keeping taxpayers under a rollout schedule to be published by the Authority. It also establishes governance and liability requirements and repeals Articles 8 and 23 of Tax Invoice Utilisation and Administration Directive No. 149/2018 concerning electronic invoices. It takes effect after registration by the Ministry of Justice and publication on the Ministry of Revenues website.
