Madagascar Moves to Implement Comprehensive E-Invoicing Mandate

Following the adoption of the 2024 Amended Finance Law (Bill n° 012/2024), Madagascar is now developing a national, centralized electronic invoicing platform. As in other countries globally, the primary goal of the new system is to significantly reduce VAT fraud and modernize the economy.

A Universal Mandate

Unlike the phased or sector-specific rollouts seen in other countries, Madagascar's mandate is set to be comprehensive from the start.

The new e-invoicing requirement will apply to all taxpayers in the country, regardless of their size or sector. Furthermore, it will cover all economic transactions, including B2B, B2C, and B2G.

Expected Timeline

While the General Tax Administration (DGI) has not yet released the final technical specifications, the effective implementation of the mandatory e-invoicing system is expected to begin in 2025.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.