Gabon
GAGabon's Directorate-General of Taxes (DGI) is introducing E-Fact, a normalised electronic invoice with a DGI-certified QR code, in a pilot phase without published legal text or dates; VAT invoicing follows the General Tax Code and the CEMAC VAT directive.
Guide reviewed .
Invoicing and electronic documents
E-Fact
The DGI's normalised electronic invoice. Invoices are issued and validated through E-Fact, which adds a QR code, and are transmitted automatically once generated. Businesses can use an electronic invoicing device (dispositif électronique de facturation, DEF), an approved online solution or compliant existing software.
Structured electronic invoice to DGI standards with a QR code; a PDF, image or paper document alone does not qualify · Official source: DGI (Gabon) · E-Fact, the normalised electronic invoice
e-Tax and DIGITAX
The DGI's online platforms for tax returns and payments. DIGITAX was deployed for medium and large businesses in 2024. They are not invoice exchange systems.
Web portals · Official source: DGI (Gabon) · reforms and history
Peppol
Gabon 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
E-Fact is still a pilot. Large and medium-sized businesses should expect to be asked to issue invoices through an approved device, an approved online solution or compliant software, so that each invoice carries a DGI-certified QR code. The DGI had published no legal text, technical specification or start dates when this guide was reviewed. Follow the E-Fact page for the extension to other businesses.
Until then, the General Tax Code's invoicing rules apply: invoice every sale, and show both parties' tax identification numbers so the buyer can deduct VAT. E-Fact is a tax-administration system; Peppol plays no part in it.
Legal guide
B2B · E-Fact normalised invoice
Pilot phase; no legal text or dates publishedThe pilot gives priority to large and medium-sized businesses; other categories are to follow in stages, then general use. No automatic sanctions apply during the pilot. The DGI's reform page says every invoice, printed or digital, must carry a DGI-certified QR code to meet the new requirements, but no law, decree or order for E-Fact is cited on the DGI's pages reviewed.
Official source: DGI (Gabon) · E-Fact, the normalised electronic invoiceVAT invoices
MandatorySelling goods or services without an invoice is fined at 100% of the transaction value, with a minimum of XAF 500,000. If the tax identification numbers (NIF) of both parties are missing from an invoice, the VAT on it is not deductible.
Official source: DGI (Gabon) · sanctionsVAT registration and rates
Turnover thresholdBusinesses with turnover before tax of XAF 60,000,000 are liable for VAT; smaller businesses may opt in. The standard rate is 18%, with reduced rates of 10% and 5% (cement) and a zero rate for exports. Returns are due monthly by the 20th.
Official source: DGI (Gabon) · VATCEMAC 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.
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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General Tax Code adopted
Law 027/2008 adopted Gabon's General Tax Code, which governs VAT and invoicing.
Official source: DGI (Gabon) · reforms and history -
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.
Official source: CEMAC · Directive 07/11-UEAC-028-CM-22 revising the VAT and excise directive (published by DGI Gabon)
Peppol in Gabon
- 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.