Gambia
GMIn The Gambia, VAT-registered businesses must issue VAT invoices and receipts under the Income and Value Added Tax Act 2012, and the Gambia Revenue Authority is preparing an electronic invoicing system without an announced date.
Guide reviewed .
Invoicing and electronic documents
Electronic invoicing system (in preparation)
The Gambia Revenue Authority (GRA) says it is working to implement an electronic invoicing system. In March 2025 it studied the system used by Côte d’Ivoire’s tax administration. No system name, format, legal basis or date has been announced, and no Peppol link is described.
Not announced · Official source: Gambia Revenue Authority · news, due diligence visit to Côte d’Ivoire for e-invoicing (24 March 2025)
The Gambia has no Peppol Authority, and the sources reviewed describe no Peppol use. Invoicing follows the VAT rules in the GRA’s VAT brochure. The text of the Income and Value Added Tax Act 2012 was not available from the GRA site for this review. Check the required invoice contents with the GRA.
The GRA has said it is preparing an e-invoicing system, but it has published no rules or dates. Watch for its announcements before you plan an integration.
Legal guide
VAT invoices · registered businesses
Mandatory, paper or electronic form not specifiedVAT registrants must issue VAT-inclusive invoices and receipts, keep proper records and quote prices inclusive of VAT. Failing to provide VAT invoices, credit notes or debit notes is an offence under the Income and Value Added Tax Act 2012.
Official source: Gambia Revenue Authority · Value Added Tax brochure (PDF)VAT registration
Threshold-basedBusinesses with taxable supplies of at least D2,000,000 in a tax year must register; those with D1,000,000 or more may register voluntarily. The standard rate is 15%, and exports are zero-rated.
Official source: Gambia Revenue Authority · domestic tax FAQsE-invoicing
No e-invoicing obligation found in the sources reviewedThe GRA’s VAT brochure, domestic tax FAQs and news contain no e-invoicing or fiscal device obligation. The GRA has announced only that it is preparing an e-invoicing system.
Official source: Gambia Revenue Authority · news, due diligence visit to Côte d’Ivoire for e-invoicing (24 March 2025)
Timeline
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VAT introduced
The government's programme statement in the IMF's first ECF review confirms VAT implementation on this date. This is the VAT framework, not an e-invoicing launch.
Official source: IMF · The Gambia, first ECF review and government programme statement, 2013
Peppol in Gambia
- 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.