Ethiopia
ETEthiopia is moving from certified sales registers to real-time electronic invoicing, in which taxpayers’ sales systems register each invoice with the Ministry of Revenues’ Electronic Invoice Registration System and receive an Invoice Registration Number and QR code.
Guide reviewed .
Invoicing and electronic documents
Electronic Invoice Registration System
Software deployed by the Ministry of Revenues to register, verify and process invoice data centrally, receiving it through integration with taxpayers’ systems. A registered electronic invoice carries an Invoice Registration Number (IRN) and a QR code. It is a national system, not connected to Peppol.
Ministry-defined integration; taxpayers register on the Taxpayer Portal for a system number, API key and client secret · Official source: Ministry of Revenues · Electronic Invoicing System Administration Directive No. 1142/2026 (Amharic and English)
Electronic sales register systems
Point-of-sale or ERP-integrated sales registration software that registers and transmits sales to the Ministry. Taxpayers may use accredited third-party software, a sales register service, the Ministry’s cloud sales registration system, or a system they develop for their own use; suppliers and systems are accredited by the Ministry.
Accredited software meeting the Ministry’s specifications, including an offline resiliency specification · Official source: Ministry of Revenues · Electronic Invoicing System Administration Directive No. 1142/2026 (Amharic and English)
Peppol
Ethiopia has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the Ministry of Revenues sources reviewed; Peppol delivery does not replace invoice registration.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
Ethiopia’s new regime is real-time registration, not exchange. An invoice counts once the seller’s accredited sales system has registered it with the Ministry of Revenues and received an IRN and QR code. A business with its own ERP must register on the Taxpayer Portal for API credentials and have its system accredited, or use an accredited provider or the Ministry’s cloud system. See the Electronic Invoicing System Administration Directive.
The rollout follows a schedule set by the Ministry, which was not found in the sources reviewed. Check when your taxpayer group is due before relying on older sales register arrangements. The directive’s English text was read from a scanned bilingual copy. A Peppol invoice to an Ethiopian buyer does not replace a registered invoice.
Legal guide
Electronic invoicing · taxpayers keeping books of accounts
Mandatory under Directive No. 1142/2026, phased by the Ministry’s scheduleElectronic Invoicing System Administration Directive No. 1142/2026 (June 2026) makes an electronic sales register system integrated with the Electronic Invoice Registration System mandatory for all taxpayers who must keep books of accounts. Implementation follows a schedule issued by the Ministry. Taxpayers already obliged to use sales register software under Tax Invoice Directive No. 149/2018 must adopt a compliant system on that schedule. Other taxpayers may join voluntarily. The directive takes effect on registration by the Ministry of Justice and publication on the Ministry of Revenues website; the exact date is not stated in the text.
Official source: Ministry of Revenues · Electronic Invoicing System Administration Directive No. 1142/2026 (Amharic and English)Registered invoices · content and reporting
Mandatory within the directive’s scopeEach invoice must have a unique number and a QR code, and the taxpayer must offer a publicly accessible service to verify invoices. Invoice data must be stored for the period prescribed by law and provided to the Ministry on request. Sellers in an annexed list of sectors, mainly retail, transport, accommodation, restaurants and personal and health services, must use systems that can work offline and upload transactions once the connection returns; summarised sales are reported daily, weekly or monthly as the Ministry sets.
Official source: Ministry of Revenues · Electronic Invoicing System Administration Directive No. 1142/2026 (Amharic and English)Tax administration · legal basis and penalties
In force since 30 July 2026Proclamation No. 1434/2026 amends the Federal Tax Administration Proclamation No. 983/2016. It directs the Ministry to issue directives on the electronic tax system, invoices with QR codes, e-commerce and other transactions for which electronic invoices are issued. Failing to issue a tax invoice when required carries a penalty of ETB 100,000 per invoice, which cannot be waived.
Official source: Ministry of Revenues · Tax Administration (Amendment) Proclamation No. 1434/2026, Federal Negarit GazetteVAT · tax invoices
In forceUnder the Value Added Tax Proclamation No. 1341/2024, a registered person making a taxable supply must issue the original tax invoice at the time of supply. Small cash sales below a threshold set in regulations are exempt unless the buyer asks, retailers may issue simplified invoices, and reverse-charged supplies need a recipient-created invoice. Invoice particulars are set by regulation.
Official source: Ministry of Revenues · Value Added Tax Proclamation No. 1341/2024, Federal Negarit Gazette
Timeline
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VAT Proclamation published
Value Added Tax Proclamation No. 1341/2024 was published in the Federal Negarit Gazette, replacing the 2002 VAT Proclamation.
Official source: Ministry of Revenues · Value Added Tax Proclamation No. 1341/2024, Federal Negarit Gazette -
Tax Administration (Amendment) Proclamation in force
Proclamation No. 1434/2026 entered into force on publication in the Federal Negarit Gazette. It gives the Ministry the mandate for electronic invoicing directives and raises the penalty for not issuing tax invoices.
Official source: Ministry of Revenues · Tax Administration (Amendment) Proclamation No. 1434/2026, Federal Negarit Gazette
Peppol in Ethiopia
- 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.