E-Invoicing in Togo: New Requirement Introduced Under the 2026 Finance Law

Togo is advancing the digitalization of its tax system through the introduction of certified e-invoicing under the 2026 Finance Law. The new framework establishes an obligation to issue electronic invoices for certain transactions between VAT-registered taxpayers.

At this stage, the requirement applies to B2B transactions between registered businesses, as well as advance payments requested by taxpayers when they give rise to a tax liability.

The law defines a certified electronic invoice as one that is created, transmitted, received, and archived electronically, provided that it meets the applicable legal and regulatory requirements.

E-Invoicing Model and Format in Togo

The e-invoicing system in Togo could evolve toward a Continuous Transaction Control (CTC) model, as the regulation provides for the electronic transmission of data to the tax authority. However, it has not yet been confirmed whether the submission will take place in real time, at a later stage, or periodically, nor whether there will be prior validation of the invoice before it is delivered to the recipient.

However, what has already been confirmed is that the Togolese Revenue Office (OTR) will play a central role in the administration of the e-invoicing system. In addition, the OTR may establish a national platform or approve private platforms for the issuance and transmission of electronic invoices. Until the system is fully developed and implemented, the current standardized paper invoices, known as facture normalisée, will remain the primary invoicing format.

Implementation Timeline and Key Dates

The 2026 Finance Law introduces the legal framework for certified e-invoicing in Togo as part of the country's tax reform. However, its practical application remains subject to further regulatory development.

During 2026, this new legal framework will be officially established, while the operational details must be defined in subsequent regulations. Details that remain to be defined include technical specifications, the implementation timeline, the categories of taxpayers affected, and the procedures for transmitting information.

For the time being, the Togolese authorities have not confirmed the final scope of the requirement or the specific effective dates.

EDICOM: Ready to Support Compliance in Togo

EDICOM has a global platform that enables companies to adapt to e-invoicing and e-Reporting requirements worldwide, including new regulatory frameworks such as Togo’s.

EDICOM helps organizations to:

• Generate invoices in structured electronic formats in accordance with regulations
• Integrate processes with existing ERP systems
• Connect with tax authority platforms
• Ensure secure electronic archiving in compliance with legislation

Thanks to its experience with CTC models and digital tax control systems worldwide, EDICOM enables companies to anticipate regulatory changes and ensure compliance from the earliest stages of adoption.