Somalia
SOThe Federal Government of Somalia levies a flat 5% sales tax and a new income tax, enforces sales tax partly through point-of-sale machines, and has no electronic invoicing system described in the Ministry of Finance sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Point-of-sale (POS) machines for sales tax
The Ministry of Finance installs POS machines in businesses to enforce sales tax collection, including from hotels, restaurants and telecom operators. The roadmap does not describe them as an invoicing system.
Not described · Official source: Ministry of Finance (Federal Government of Somalia) · Medium Term Revenue Roadmap 2024–27
ITAS (Integrated Tax Administration System)
A tax administration system under development, planned to carry filing and payment for large and medium taxpayers. It is not described as an invoicing platform.
Not described · Official source: Ministry of Finance (Federal Government of Somalia) · Medium Term Revenue Roadmap 2024–27
Peppol
Somalia 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
No electronic invoicing obligation was found in the Ministry of Finance’s published material. Invoices matter mainly as records: the Income Tax Manual lists purchase and sales invoices among the records a business must keep. Sales tax is enforced partly through point-of-sale machines rather than through an invoicing platform.
The tax system is changing. The revenue roadmap plans a new consumption tax law and a new tax administration system, and Federal Member States levy their own taxes. Check current federal and state rules before invoicing Somali customers. No use of Peppol in Somalia was found.
Legal guide
B2B and B2G · electronic invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance’s revenue roadmap for 2024–2027 and its 2025 Income Tax Manual describe no electronic invoicing, e-reporting or invoice clearance obligation. The roadmap plans a review of consumption tax and the start of drafting a new VAT or sales tax law.
Official source: Ministry of Finance (Federal Government of Somalia) · Medium Term Revenue Roadmap 2024–27Sales tax
In force at a flat 5%Sales tax is charged at a flat 5% on domestic sales of goods and services and on imports. The Ministry enforces it in part through POS machines in businesses.
Official source: Ministry of Finance (Federal Government of Somalia) · Medium Term Revenue Roadmap 2024–27Income tax · records
In forceUnder the Income Tax Act 2025, businesses must keep accurate records of all transactions, including purchase and sales invoices and receipts, and may deduct only expenditure that relates to the business. No electronic form of invoice is prescribed in the manual.
Official source: Ministry of Finance (Federal Government of Somalia) · Income Tax Manual, English version (November 2025)Territorial scope
Federal rules; member states also taxThese are Federal Government rules. The Ministry’s roadmap plans a framework with the Federal Member States to address multiple taxation and to harmonise income tax and customs, so state-level taxes may also apply.
Official source: Ministry of Finance (Federal Government of Somalia) · Medium Term Revenue Roadmap 2024–27
Timeline
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Revenue Administration Law
Law No. 13 of 27 October 2019, the Revenue Administration Law, under which the Ministry issues revenue circulars.
Official source: Ministry of Finance (Federal Government of Somalia) · Income Tax Manual, English version (November 2025) -
Income Tax Act 2025 in force
The Income Tax Act 2025 replaced the 1966 Direct Taxation Law; its regulations were signed on 15 May 2025.
Official source: Ministry of Finance (Federal Government of Somalia) · Income Tax Manual, English version (November 2025)
Peppol in Somalia
- 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.