Madagascar
MGMadagascar's Direction Générale des Impôts (DGI) is introducing a national e-invoicing system (e-Facturation, built on the Electronic Billing Machine model). The tax procedures code requires invoices generated by that system, but paper invoices remain allowed until it is fully rolled out.
Guide reviewed .
Invoicing and electronic documents
e-Facturation system (Electronic Billing Machine, EBM)
The DGI's planned system that records each transaction when the invoice is issued. It is governed by Decree No. 2025-738 of 2 July 2025 and is being built with technical help from the Rwanda Revenue Authority, designed to work with the integrated tax administration system SAFI. It is a national tax-control system with no Peppol link.
Online invoices generated or validated by the system set up or approved by the DGI · Official source: DGI Madagascar · Madagascar–Rwanda partnership on the e-invoicing system (EBM)
NIFONLINE VAT annex platform
VAT-registered businesses must attach electronic lists of their suppliers and customers to their VAT returns, using the DGI's electronic template on NIFONLINE, and upload them to a dedicated online platform.
DGI electronic template · Official source: DGI Madagascar · Code des impôts, 2026 Finance Law edition
Madagascar is moving to a tax-controlled invoicing model. The 2025 procedures code already made online invoices from the e-Facturation system compulsory in principle, with the details left to regulation. The 2026 edition rewrote article IV-21: only invoices generated by the system are regular, and it sets out their required content and the transitional paper rules. Until the DGI announces the rollout for each category of taxpayer, compliant paper invoices remain valid. Watch for the implementing regulation and the system's technical specifications.
Peppol has no role in this. A structured invoice exchanged over Peppol would not replace an invoice generated by the e-Facturation system once the obligation applies to the supplier. Buyers also have a stake: VAT deductions backed by non-compliant invoices can be refused and penalised.
Legal guide
B2B and B2C · e-Facturation invoices
Required by law; rollout not yet datedArticle IV-21 of the Code des procédures fiscales (tax procedures code), in its 2026 Finance Law edition, requires every taxpayer selling goods or services to issue an online invoice generated by the e-Facturation system for each transaction. Only such invoices are recognised as regular. Any paper copy must faithfully reproduce the validated online invoice. As a transitional measure, paper invoices not generated by the system remain allowed until the system is fully rolled out to all categories of taxpayers. Implementing rules are to be set by regulation. Buyers must ask for and keep compliant invoices.
Official source: DGI Madagascar · Code des procédures fiscales, 2026 Finance Law editionTransitional paper invoices
Allowed until full rolloutPaper invoices must be made out in duplicate, dated and signed, numbered continuously within each year, and must show the seller's and buyer's name, address, statistical number and tax number, the quantities, unit and total prices in figures and words, and the payment date and method.
Official source: DGI Madagascar · Code des procédures fiscales, 2026 Finance Law editionVAT invoices
In forceThe standard VAT rate is 20%, with 0% for exports. VAT is compulsory from annual turnover of Ar 400 million. A VAT-registered supplier must issue an invoice showing the price before tax and the VAT separately. Invoices under public contracts covered by article 01.01.44 must not mention VAT.
Official source: DGI Madagascar · Code des impôts, 2026 Finance Law editionPenalties and retention
In forceInvoices that do not meet the e-Facturation technical specifications, or that differ between the paper and electronic versions, attract a fine of 10% of the tax. A buyer who uses an invoice issued in breach of the e-Facturation obligation to deduct VAT faces a fine of 80% of the VAT wrongly deducted. Invoices, including those generated by e-Facturation, must be kept for 10 years, or 3 years for taxpayers under the impôt synthétique (simplified tax regime).
Official source: DGI Madagascar · Code des impôts, 2026 Finance Law edition
Timeline
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Decree on the e-invoicing system
Decree No. 2025-738 of 2 July 2025, adopted by the Council of Ministers, provides the framework for the Electronic Billing Machine system.
Official source: DGI Madagascar · Madagascar–Rwanda partnership on the e-invoicing system (EBM) -
Technical partnership with Rwanda
The DGI and the Rwanda Revenue Authority signed a memorandum of understanding in Kigali on technical support for introducing the EBM system. The DGI describes a gradual rollout but has not published a date for when the obligation takes full effect.
Official source: DGI Madagascar · Madagascar–Rwanda partnership on the e-invoicing system (EBM)
Peppol in Madagascar
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