This blog was last updated on 25 March, 2025 by Talent Gwaindepi
Little by little, we are witnessing how countries in Africa are starting to follow e-invoicing and continuous transaction control trends implemented by many other countries around the globe.
Each country in the continent is developing their own variation of a tax digitisation system. Currently there is no compliance standardisation, with requirements differing in each jurisdiction but local trends are emerging.
A common transaction reporting feature among African countries is the use of electronic or virtual fiscal devices. Electronic fiscal devices are essentially cash registers with software and direct communication to the tax authority. Virtual fiscal devices serve the same purpose but without the hardware component. Examples of countries using virtual fiscal devices are Kenya, Ghana and Uganda.
E-invoicing in Africa: Nigeria, Kenya, Egypt, Uganda and Tunisia
Another type of fiscal digitization process gaining popularity is e-invoicing mandates. This type of framework is on the legislative agenda for several national tax authorities, including Nigeria, Kenya, Egypt and Uganda. In this blog we explain the key features of these systems.
Nigeria e-invoicing: CTC invoice reporting under evolution and cross-border e-invoicing
Nigeria has a CTC e-reporting system. Taxpayers report invoice transactions electronically to the tax authority through the Automated Tax Administration System (ATAS), established for electronic VAT compliance purposes.
In addition to this e-reporting function, as of February 2022, all import and export operations need an authenticated e-invoice issued according to the format specified by the Central Bank of Nigeria (CBN).
The CBN has introduced the cross-border e-invoicing program, where suppliers and buyers operating in imports and exports register on a dedicated electronic platform. There are exemptions to obligatory e-invoices based on operations and taxpayers, such as the transaction value within the invoice.
In September 2024 the Federal Inland Revenue Service (FIRS) announced plans to implement a CTC clearance system introducing mandatory e-invoice through a new digital platform called FIRS Merchant Buyer Solution (FIRSMBS e-invoice). The new system is set to streamline invoice management in line with the Tax Administration and Enforcement Act of 2007. The initiative benefits B2B, B2C and B2G transaction by facilitating real-time transaction validation and e-invoice issuance, receipt and storage. E-invoices must be created in JSON or XML format, be digitally signed, and include specified data.
The national e-invoice system is designed in compliance with global best practices and utilises BIS Billing 3.0 UBL for seamless e-invoice exchange across platforms.
An e-invoicing pilot phase is planned to launch in the second half of 2025, starting with large taxpayers. Insights gained from the pilot phase will guide the broader implementation of the e-invoicing solution to other taxpayer groups. At this stage no further roll-out schedule has been published.
Kenya e-invoicing: cash register controls through TIMS/eTIMS
E-invoicing and e-reporting of invoice data to the Kenya Revenue Authority (KRA) became mandatory through the VAT (Electronic Tax Invoice) Regulations in 2020.
Initially, VAT-registered taxpayers were required to transmit individual invoice data in near real-time to the KRA using e-tax registers under the Tax Invoice Management System (TIMS). In 2023, KRA launched a new technology, the Electronic Tax Invoice Management System (eTIMS), to help with real-time electronic transfer of invoices to KRA. eTIMS can be accessed via electronic and digital devices, such as computers and mobile phone apps.
As of March 2024, both VAT-registered and unregistered persons need to be compliant with the eTIMS framework. Where a taxpayer already is TIMS compliant, there is no requirement to register for eTIMS, but they are required to ensure all sales invoices are TIMS/eTIMS compliant.
Businesses are prohibited from claiming all expenditures not supported by a TIMS/eTIMS-generated invoice and may receive a penalty of two times the tax due.
Uganda e-invoicing: Electronic Fiscal Receipting and Invoicing System
The Electronic Fiscal Receipting and Invoicing System (EFRIS) covers invoices and receipts of B2B, B2G and B2C transactions. Taxpayers must send e-invoices to EFRIS through electronic fiscal devices or via an API connection between the taxpayer and EFRIS. When initiating a transaction, transaction details are transmitted in real time to EFRIS to generate an e-receipt or e-invoice.
Egypt e-invoicing: CTC clearance
Egypt introduced a mandatory CTC clearance e-invoicing framework through a gradual roll-out plan that took place between November 2020 and 31 December 2022. Following completion of the roll-out phase, the CTC system now encompasses all businesses established in Egypt.
Sending e-invoices to the system on the same day of issuance is mandatory. B2G e-invoicing is mandatory regardless of company size. E-invoices must be created in JSON or XML format and contain the issuer’s electronic signature and a unified code for the goods or service.
Starting 1 July 2023, taxpayers who do not issue electronic tax invoices will be prevented from dealing with the Customs Authority and the customs system, whether in import or export.
The CTC regime was extended to also cover B2C transactions from 1 July 2022 and is being rolled out in phases. B2C receipts must be reported in real time. Phase 6 was rolled out in January 2025.
Foreign businesses conducting B2B sales into Egypt must validate their buyers’ Tax ID and Unique Identification Number (UIN) through a digital system. The compliance deadline, initially set for November 2024, was extended to 1 December 2024.
Tunisia e-invoicing: El-fatoura
Tunisia is a pioneer for e-invoicing with its system known as “el-fatoura”. Since 2016, the electronic issuing of invoices has been regulated in the Finance Law, and e-invoicing is mandatory for larger taxpayers.
The Tunisian e-invoicing regime operates under a CTC framework, which requires invoices to be registered through the Tunisie TradeNet (TTN) platform. E-invoices are issued using the XML format, and copies of validated and digitally signed e-invoices are sent to the Ministry of Finance.
Africa’s future e-invoicing landscape
We can expect more African countries to introduce similar e-invoicing systems in the near future given the growth in jurisdictions applying mandatory e-invoicing and e-reporting and the common agenda set by African Union that also refers to tax control and traceability.
Several African countries, including Angola, Botswana, Malawi, and Morocco have announced plans to implement e-invoicing systems, aiming to replace traditional electronic fiscal devices. However, in most of these cases, detailed information regarding the specific e-invoicing models to be adopted and their implementation timelines have yet to be published. The countries that follow will likely learn from the pioneers and early adopters, leading to a more uniform development of tax digitization in Africa.
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