Madagascar Advances in the Implementation of Mandatory Electronic Invoicing

Madagascar is making steady progress toward adopting electronic invoicing. Through a recent tax reform, the country is developing a centralized electronic invoicing system with a view to implementing it during 2025.

Current Legislation and Implementation Timeline

Madagascar’s 2024 Amended Finance Law (Draft Law No. 012/2024, adopted in June 2024) introduced the creation of an online e-invoicing module for a centralized, structured, and standardized invoicing system. The aim of this national platform is to provide real-time, reliable information on transactions and reduce VAT fraud.

This system will cover all economic transactions registered in the country, meaning that electronic invoicing will be mandatory for all taxpayers and sectors. Although the authorities have not yet announced an exact date, effective implementation is expected throughout 2025, once the technical and legal preparations have been finalized

Objectives and Scope of the New E-Invoicing System in Madagascar

The implementation of electronic invoicing in Madagascar pursues several key objectives and a broad scope:
Verification of Tax Revenues: Ensuring that sales data and tax filings are accurate and up to date, improving revenue control.

• Elimination of Tax Fraud: Significantly reducing opportunities for evasion by recording invoices in a centralized and transparent system.
• Reduction of Compliance Costs: Simplifying obligations for both taxpayers and the tax authority (DGI), reducing the cost and effort of compliance.
• Total Operational Coverage: The new framework will include all business transactions (B2B, B2C, and B2G) in the country, integrating all sectors and company sizes into a single electronic system.

These objectives reflect Madagascar’s intent to build a modern fiscal infrastructure. The centralized e-invoicing system will facilitate the work of the Direction Générale des Impôts (DGI) – Madagascar’s tax authority – and provide businesses with an effective tool for managing their obligations, strengthening the integrity of the national tax process.

Global Electronic Invoicing Solution

The imminent launch of electronic invoicing in Madagascar highlights the importance of having a global technology provider to support businesses through this process. Comprehensive solutions like the one offered by EDICOM allow companies to issue and receive electronic invoices that comply with the legal requirements of multiple jurisdictions from a single and fully integrated platform.

Having a global platform that adapts to the regulations of more than 80 countries ensures rapid adaptation to new mandates and regulatory changes, while centralizing e-invoicing management in international operations. In this way, companies in Madagascar can benefit from EDICOM’s global experience and infrastructure to implement electronic invoicing efficiently, securely, and in compliance with the law, optimizing processes and ensuring tax compliance both locally and in transactions with the rest of the world.