The Gambian Ministry of Finance and Economic Affairs has published the 2026 Budget Speech, delivered to the National Assembly in December 2025, which includes a proposal to introduce mandatory e-invoicing for VAT and other taxes.
The measure is aimed at addressing VAT fraud and under-declaration.
The budget requires approval from the National Assembly before the proposed measures can be implemented. No timeline, technical specifications, or scope details have been published at this stage.
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