Cameroon’s 2026 Finance Law introduces a real‑time VAT e‑invoicing regime that will require all taxpayers to use approved electronic invoicing solutions. The new mandate builds on the 2024 Finance Law’s electronic tracking requirements for selected sectors and aims to shift tax control from post‑filing audit to transaction‑level visibility.
The regime becomes effective on 1 January 2026, as stated in the 2026 Finance Law circular.
The 2024 law required electronic tracking for ICT and online commerce, electricity, insurance, beverages, oilseed products, games of chance, entertainment, digital bouquet services, large taxpayers (≥3 billion FCFA turnover), banking, upstream oil, mobile telephony and mining.
The model includes mandatory electronic invoicing, tax authority platform validation or approval, structured invoice data transmission, integrated tax calculation mechanisms, and automated tax reporting at source.
The tax authority must approve and finalise the technical systems required to operationalise the regime, as per the 2026 circular.
It shifts from post‑filing audit to transaction‑level visibility, enabling immediate and automatic collection of taxes, duties and charges.
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