Madagascar Advances in the Implementation of Mandatory Electronic Invoicing

Progress in the Implementation of E-Invoicing in Madagascar

On July 2, 2025, Madagascar published a decree reinforcing the mandatory use of e-invoicing in Madagascar for all B2B and B2G operations, including those exempt from VAT. The model is built around a central platform managed by the Tax Administration, responsible for issuing, receiving, and archiving documents, and integrated with a module that will enable pre-filled VAT returns.

The obligation to issue and receive electronic invoices will be rolled out progressively depending on company size. According to the decree, large companies must comply no later than six months after the launch of the central platform. Mid-sized companies will have a maximum of one year from the platform’s entry into operation. Finally, small taxpayers and microenterprises will have up to two years to fully integrate into the system.

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.