Central African Republic
CFThe Central African Republic applies VAT within the CEMAC harmonised framework; no national e-invoicing system or obligation was found in the sources reviewed, which did not include the tax administration's own guidance.
Guide reviewed .
Invoicing and electronic documents
Peppol
The Central African Republic has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
This guide is incomplete. The national tax code and the tax administration's guidance could not be reviewed, so the rules on VAT invoices, including any electronic format or device, are not described here beyond the CEMAC framework. Ask the Directorate-General of Taxes and Domains, or check the current finance law, before invoicing buyers in the Central African Republic.
The CEMAC VAT directive sets common rules on invoice content across the six member states. The Central African Republic has no Peppol Authority, and no use of Peppol for domestic invoicing was found.
Legal guide
B2B and B2G · electronic invoicing
No e-invoicing obligation found in the sources reviewedNo website of the Directorate-General of Taxes and Domains could be found. The Ministry of Finance and Budget publishes the annual finance laws, but the enacted laws are scanned files too large to review; the text of the 2026 finance bill that could be read contains budget appropriations and no invoicing provisions. Whether invoices must be electronic is therefore not stated here, either way.
Official source: Ministry of Finance and Budget (CAR) · 2026 finance bill, National Assembly versionVAT invoices · CEMAC framework
Harmonised invoice contentThe CEMAC VAT directive, which member states apply through national law, requires a VAT-liable person to invoice other taxable persons, with a continuous invoice number, the seller's and customer's unique identification numbers, the rate, the price before tax and the VAT. It sets the standard VAT rate within a range of 15% to 19%. The national rate and rules were not confirmed for this guide.
Official source: CEMAC · Directive 07/11-UEAC-028-CM-22 revising the VAT and excise directive (published by DGI Gabon)
Timeline
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CEMAC VAT directive revised
The CEMAC Council of Ministers adopted Directive 07/11-UEAC-028-CM-22, revising the 1999 directive harmonising VAT and excise duty in member states, including the Central African Republic.
Official source: CEMAC · Directive 07/11-UEAC-028-CM-22 revising the VAT and excise directive (published by DGI Gabon)
Peppol in Central African Republic
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.