Discover How Mandatory e-Invoicing Works in Gambia

The Gambia Revenue Authority (GRA) has officially launched an electronic invoicing system as part of its tax modernization plan. This new digital scheme aims to enhance fiscal transparency and increase the efficiency of tax collection by digitizing invoices nationwide. With this initiative, Gambia joins the global trend of adopting e-Invoicing to streamline tax administration and combat tax evasion.

Launch of the e-Invoicing System in Gambia

Gambia’s e-Invoicing project was inaugurated on July 8, 2025, during an event at the Ministry of Finance. The Gambian government, through the GRA, signed an agreement in April with Avatar Technologies (a US-based tech firm) to develop the digital invoicing platform. Prior to go-live, GRA officials conducted a study visit to Côte d’Ivoire to review its electronic tax system and adapt best practices to Gambia’s context.

In addition, a draft regulation titled Electronic Invoicing Regulations 2025 has been prepared and is currently being validated with the participation of businesses and other economic stakeholders in Gambia. The draft seeks to establish a centralized system for receiving electronic invoices that applies to all taxpayers—except those exempt by law from income tax or VAT—and aims to reduce human intervention, prevent revenue leakage, eliminate fraud, and foster a more transparent relationship between taxpayers and the tax administration.

Benefits and How e-Invoicing Works in Gambia

Implementing e-Invoicing brings multiple benefits for both the Gambian tax authority and businesses. With the new system, each commercial transaction is recorded digitally in real time, enabling more effective fiscal control and reducing the likelihood of irregularities. Key advantages include:

• Transparency and control: Sales are reported to the tax authorities in real time, making it difficult to underreport income and combating tax evasion. Thanks to instant access to transaction records, the GRA can detect and prevent fraud attempts more effectively.
• Administrative efficiency: e-Invoicing dramatically reduces paper use and manual errors, easing the administrative Sales are reported to the tax authority in real time, making under-reporting more difficult and helping fight tax evasion. With instant access to transaction records, the GRA can detect and prevent fraud attempts more effectively.burden on companies and simplifying tax return preparation. This translates into less time and fewer resources spent on routine paperwork.
• Improved tax compliance: With reliable invoicing data, the tax authority can better monitor VAT and other taxes, increasing national revenue and ensuring companies meet their fiscal obligations. This tighter VAT oversight supports a fairer, more equitable tax system.
• Information security: The new system incorporates digital signatures to ensure the integrity and authenticity of each electronic invoice, preventing tampering or fraudulent alterations. This security layer provides confidence to both the government and taxpayers in the validity of issued documents.

EDICOM, a Global e-Invoicing Provider

Gambia’s experience is part of a broader global shift toward fiscal digitization. More and more countries are adopting e-Invoicing models to improve revenue collection and transparency, relying on specialized technology providers. In this context, EDICOM, an international electronic invoicing provider, has active projects in 78+ countries, delivering platforms that adapt to local regulations in each region. With EDICOM’s global, integrated platform, companies can centralize e-Invoicing management in a single environment, reducing operating costs and ensuring compliance across all the markets where they operate.

EDICOM also provides ongoing support, automatic updates for regulatory changes, and a robust infrastructure that ensures interconnection with tax administrations and trading partners worldwide. The development of Gambia’s system highlights the importance of strong technology partners to meet new tax requirements and move toward more efficient and transparent tax administration.