Togo’s Finance Law 2026 introduces a certified electronic invoicing obligation, establishing the legal framework for the digitalisation of tax administration in the country.
According to the law, the obligation covers B2B transactions, applying to any VAT taxpayer delivering goods or services to another VAT taxpayer. A certified electronic invoice is defined as any invoice created, transmitted, received and archived electronically, regardless of the solution or technique used, provided it complies with applicable legal and regulatory requirements.
The Office Togolais des Recettes (OTR) will establish a national e-invoicing platform or may approve private platforms, and will be empowered to receive transaction data in real time or periodically via electronic means.
Implementation modalities and timelines will be determined by regulatory acts of the Minister responsible for finance. Pending effective implementation, the existing standardised paper invoice continues to be used.
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