Madagascar Prepares to Launch Nationwide Mandatory E-Invoicing in 2025
Madagascar is steadily advancing its plans to implement mandatory electronic invoicing as part of broader tax system reforms. A centralized e-invoicing platform is currently under development, with the government aiming for full implementation in 2025.
Legal Basis and Timeline for Implementation
Under the provisions of the 2024 Amended Finance Law (Draft Law No. 012/2024, adopted in June 2024), Madagascar formally initiated the creation of an online invoicing module designed to support a standardized and structured national e-invoicing system. This centralized platform is intended to ensure real-time access to transactional data while reducing VAT fraud.
The upcoming framework will apply across all sectors and economic transactions within the country, making electronic invoicing mandatory for all businesses and taxpayers. While the authorities have not yet published a definitive implementation date, it is expected during 2025, following the completion of necessary technical and regulatory preparations.
Objectives and Scope of the E-Invoicing System
- Enhancing Tax Revenue Control: The system will support more accurate and timely revenue tracking by confirming the correctness of tax filings and sales data.
- Combating Tax Fraud: Recording invoices in a centralized digital platform will reduce opportunities for fraud and improve auditability.
- Reducing Compliance Burdens: Electronic processes are expected to streamline obligations for both taxpayers and the tax authority, cutting administrative costs and increasing efficiency.
- Full Operational Coverage: The new framework will cover all types of transactions-B2B, B2C, and B2G-regardless of company size or industry, ensuring full integration across Madagascar’s economy.
This comprehensive initiative reflects the government’s commitment to building a modern, transparent fiscal infrastructure. The centralized system will enhance the Direction Générale des Impôts (DGI) capacity to oversee tax obligations while providing businesses with a reliable and streamlined compliance tool.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
