Chad drives Tax Modernization with Electronic Invoicing

Since January 2022, Chad has taken a significant step in modernizing its tax system by requiring VAT declarations to be submitted digitally via email. This measure, implemented by the Directorate General of Taxes (DGI), aims to improve administrative efficiency and ease tax compliance for taxpayers.

Although electronic invoicing is not yet mandatory in the country, the Chadian government has expressed its intention to gradually introduce it, starting with companies registered under the VAT regime. It is expected that electronic invoices will adopt the XML format and be transmitted through a platform authorized by the tax authorities. Additionally, the possible implementation of digital signatures is being considered to ensure the integrity and authenticity of fiscal documents.

In line with these efforts, since January 2023, Chad has extended the application of VAT to digital services, including non-resident providers. Starting in January 2025, this obligation will also apply to digital platforms facilitating such services, which will need to collect and remit the corresponding VAT.

These initiatives reflect the growing trend across Africa toward digitalizing tax systems, with the goal of improving transparency, reducing fraud, and increasing tax revenue. For businesses operating in Chad, it is essential to stay informed about these developments and prepare to adapt to the new electronic tax compliance requirements.