Comoros
KMThe Comoros levy a consumption tax rather than VAT. Their 2026 Finance Law introduces online tax filing and payment, phased in by category of taxpayer, but no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Plateforme fiscale (tax e-procedures platform)
The 2026 Finance Law defines an official platform, chosen by the tax administration, for online filing, payment, consultation and information exchange. It handles tax returns and payments, not invoices, and has no Peppol link.
Online returns and electronic payment (mobile payment, transfer, bank card) · Official source: Comoros Ministry of Finance · decree promulgating Law No. 25-020/AU, 2026 Finance Law
The sources reviewed contain no national e-invoicing system and no rule on invoice format. Invoices follow the tax code and the buyer's requirements. The change now under way is in tax administration: the 2026 Finance Law sets up online filing and payment, starting with large and medium-sized companies. The dates and details will follow in ministerial orders and decisions of the Director General of Taxes.
Check the latest finance law on the Ministry of Finance site before relying on this page. Comorian tax rules change mainly through the annual finance law.
Legal guide
E-filing and e-payment
Introduced by law; dates set by ministerial orderOnline procedures are open to all taxpayers. They become mandatory in stages, set by decision of the Director General of Taxes, for large companies, then medium-sized companies, then other categories defined by order. The article takes effect on a date set by order of the finance minister. Failing to use them when mandatory attracts the penalties in the Code Général des Impôts.
Official source: Comoros Ministry of Finance · decree promulgating Law No. 25-020/AU, 2026 Finance LawInvoicing controls
In forceThe 2026 Finance Law created a "flagrance fiscale" (caught-in-the-act) procedure. Its indicators include issuing no invoices or using false invoices or documents. Officials can then record findings on site and assess tax without prior formal notice.
Official source: Comoros Ministry of Finance · decree promulgating Law No. 25-020/AU, 2026 Finance LawConsumption tax
Consumption tax, not VATThe 2026 budget tables list a taxe de consommation (consumption tax) on domestic sales, including a separate line for banks and financial institutions, and a consumption tax on imports. VAT does not appear. Rates and invoice rules are in the Code Général des Impôts, which could not be retrieved.
Official source: Comoros Ministry of Finance · decree promulgating Law No. 25-020/AU, 2026 Finance LawE-invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance's finance laws page and the 2026 Finance Law contain no electronic invoicing rule. The tax directorate's own site, linked from the ministry, could not be reached.
Official source: Comoros Ministry of Finance · finance laws
Timeline
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2026 Finance Law adopted
The Assembly of the Union adopted Law No. 25-020/AU, the 2026 Finance Law. It adds online filing and payment to the tax procedures, phased in from a date to be set by ministerial order.
Official source: Comoros Ministry of Finance · decree promulgating Law No. 25-020/AU, 2026 Finance Law
Peppol in Comoros
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Peppol Directory data as of .
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Registration dates in the current Directory snapshot.
Participants
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