Cameroon
CMCameroon's General Tax Code ties VAT deduction to invoices issued through the tax administration's electronic invoicing monitoring system and adds a real-time taxation regime from the 2026 finance law; Peppol has no role in it.
Guide reviewed .
Invoicing and electronic documents
Système de suivi électronique de la facturation
The Directorate-General of Taxes' (DGI) electronic monitoring of business invoicing and production. The Tax Code makes it the reference for deductible VAT and deductible expenses; its conditions are set by order of the Minister of Finance.
Not specified in the Tax Code · Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circular
Régime de taxation en temps réel
A real-time taxation regime created by the 2026 finance law. Covered taxpayers must use approved devices or software, issue electronic invoices or documents, and transmit invoice or transaction data to the tax administration instantly and continuously.
Electronic invoices or documents from DGI-approved devices; details left to a ministerial order · Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circular
DGI online services (OTP and E-billing)
The DGI portal for online tax payment, electronic payment receipts and, under the name E-billing, the management of withholding taxes. Despite its name, the E-billing module is not an invoice exchange.
Web portal · Official source: DGI (Cameroon) · online services portal (OTP, receipts, E-billing)
Peppol
Cameroon 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
Cameroon's controls work through the tax administration's own systems rather than a document exchange network. In practice, a buyer can deduct VAT only if the supplier's invoice went through the DGI's electronic invoicing monitoring system, so check that a supplier is registered, under the actual-profit regime and on the active taxpayer file. Businesses in the sectors named in Article L 8 bis, and all large taxpayers, should confirm with the DGI how monitoring applies to them.
The real-time taxation regime of the 2026 finance law will require approved devices and continuous data transmission once its implementing order is issued. Watch the General Tax Code and the DGI's circulars for its scope and dates. Peppol plays no part in either mechanism.
Legal guide
VAT invoices
Mandatory contentVAT-registered businesses must give customers invoices showing the supplier's and customer's unique identifier (NIU), the date, the supplier's name, address and trade register number, the customer's full identity, the nature and detail of the transaction, the price before tax, the VAT rate and amount, the total including tax, and "Exonérée" or "prise en charge État" where relevant (Article 150).
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circularVAT deduction and expenses
Electronic monitoring system requiredInput VAT is deductible only on an invoice issued through the tax administration's electronic invoicing monitoring system by a registered supplier under the actual-profit regime and on the active taxpayer file (Article 143). Expenses backed by invoices issued outside that system are not deductible for income tax (Article 8 bis). Foreign suppliers are excepted.
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circularElectronic monitoring of invoicing
In the Tax Code; scope set by ministerial orderArticle L 8 bis subjects business invoicing and production to electronic monitoring under conditions set by order of the Minister of Finance. It names ICT, e-commerce, electricity, gambling, insurance, beverages, oilseed products and digital TV bouquets, plus all businesses managed by the large-taxpayer directorate. A failure to comply is fined at the amount of the invoices concerned. The implementing order and its dates were not found in the sources reviewed.
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circularReal-time taxation
Enacted; implementing order pendingArticle L 8 sexies lets the tax administration collect tax on certain operations at the moment they occur, through an electronic device. For downstream petroleum and industrial gas, collection is by withholding at the depots, refinery and gas suppliers. The DGI's circular on the 2026 finance law says the implementing texts were still being finalised.
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circularTax payment receipts
Electronic onlySince the 2021 finance law, the receipt (quittance) for a tax payment is generated only by the tax administration's information system. Manual receipts are prohibited. Withholding certificates must also be generated from that system. These are tax payment documents, not sales invoices.
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circularB2B and B2G · structured e-invoice exchange
No e-invoice exchange obligation found in the sources reviewedThe DGI's Tax Code (2026 edition) defines no structured invoice format or exchange network between businesses or with public bodies. VAT is charged at 17.5% (reduced rate 10%), plus additional council tax that brings the standard charge to 19.25%.
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circular
Timeline
-
2026 finance law
Law 2025/012 created the real-time taxation regime (Article L 8 sexies), with electronic invoices and continuous data transmission for covered taxpayers. Its implementing order had not been found when this guide was reviewed.
Official source: DGI (Cameroon) · General Tax Code, updated to 1 January 2026, with the 2026 finance law and its circular
Peppol in Cameroon
- 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.