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Africa’s digital tax transformation: The latest on e-invoicing in 2025

E-invoicing is no longer a distant ambition for African tax authorities, it is happening now. Several of the continent’s biggest economies have moved from planning to hard deadlines, while others are shaping frameworks that will soon impact every business operating within their borders.

Here’s a look at the most important developments across Africa as of August 2025.


Nigeria: Live platform and a looming deadline

Nigeria is leading the charge with its national e-invoicing platform, launched on 1 August 2025 for large taxpayers. More than 1,000 businesses have already been onboarded, but that figure represents just a fraction of the Federal Inland Revenue Service’s (FIRS) target.

Large taxpayers, defined as those with turnover above NGN 5 billion, must connect by 1 November 2025. With only weeks left, companies need to be testing integrations and engaging suppliers now.


South Africa: Building towards 2028

While Nigeria is enforcing its mandate today, South Africa is taking a more gradual approach. The South African Revenue Service (SARS) is consulting on the design of a Peppol-style, five-corner system, with a 2028 implementation date in sight.

Although still voluntary, the message is clear: businesses should use the coming years to align their systems and prepare for real-time invoice validation.


Côte d’Ivoire: Brand-new mandate from September

The biggest news this summer comes from Côte d’Ivoire. On 21 July 2025, the government launched its mandatory Facture Normalisée Électronique (FNE) platform. From 1 September 2025, e-invoicing is compulsory for B2B, B2C and B2G transactions.

A short transitional period runs until 2 September, after which paper invoices will no longer be considered valid fiscal documents.


Kenya: eTIMS now universal

Kenya’s eTIMS platform is now unavoidable for all businesses. Exemptions based on turnover were removed last year, meaning both VAT-registered and non-VAT taxpayers must issue compliant electronic invoices.

The Kenya Revenue Authority offers several versions of eTIMS: lite, online and device-based, to suit businesses of different sizes and connectivity levels.


Egypt: Expanding to B2C e-receipts

Egypt remains a leader in digital tax administration, with more than 1.5 billion e-documents processed by mid-2025. The next wave focuses on the consumer market: from 15 September 2025, newly listed taxpayers must issue e-receipts to end customers.

This expansion continues Egypt’s drive to capture transactions in real time and ensure VAT accuracy across all channels.


Zambia: Smart invoice in force

Zambia has already gone fully live. Since 1 July 2024, all VAT-registered businesses must issue e-invoices through Smart Invoice. Only these invoices are eligible for input VAT recovery, making compliance non-negotiable.


Tanzania: Budget-Backed Expansion

Tanzania’s 2025/26 Budget confirms the next stage of its journey. Plans are underway to require direct integration of accounting and POS systems with the Tanzania Revenue Authority, extending controls beyond traditional EFDs.


Mauritius: Lowering the Threshold

Mauritius has chosen a Continuous Transaction Controls (CTC) model. From 2026, businesses with annual turnover above MUR 80 million will be required to issue e-invoices in real time, as confirmed in the latest budget.


Uganda: EFRIS Widens its Net

Uganda’s EFRIS system has been broadened from 1 July 2025 to cover 12 new sectors. This expansion marks a significant increase in scope and brings more industries into the e-invoicing net.


Morocco: Eyes on 2026

Morocco’s Direction Générale des Impôts (DGI) is preparing for mandatory B2B e-invoicing from 2026. Consultation and pilot work continue throughout 2025, keeping Morocco firmly on the path to implementation.


The bigger picture

Africa’s digital tax transformation is no longer patchwork, it is momentum. Countries are converging on real-time controls, but models differ: Nigeria and Mauritius are opting for clearance-style platforms, South Africa is leaning towards Peppol, and Zambia operates a tax-authority-hosted system.

For multinationals, this means no single template fits all. Instead, success depends on mapping requirements country by country, prioritising large-taxpayer obligations, and preparing for B2C controls where they apply.


Are you ready?

Africa’s biggest economies are serious about e-invoicing. Businesses that prepare early will avoid disruption and may even benefit from smoother processes and faster payments.

Is your organisation ready for Africa’s e-invoicing mandates? Speak to the Innovate Tax team today and discover how we can help you simplify compliance and turn tax digitisation into an opportunity.