Introduction

Cameroon has adopted mandatory electronic invoicing under its 2026 Finance Law, introducing a real-time taxation framework that provides tax authorities with transaction-level visibility and automated tax control. This reform places Cameroon among a growing group of African countries strengthening digital tax enforcement through e-invoicing and digital reporting.

Timeline

The mandatory e-invoicing framework is established under the 2026 Finance Law, with implementation guidance provided by Circular No. 0001877 of 31 December 2025. While tax authorities have been instructed to proceed "without delay" with operationalization, detailed technical specifications, certification criteria, and rollout timelines have not yet been published.

Impact on Businesses

Cameroon’s reform represents a shift from post-audit to continuous digital tax controls, with mandatory e-invoicing serving as the primary compliance mechanism. Businesses should expect changes to invoicing processes, tax reporting workflows, and system integration requirements.

Key implications include:

• Mandatory use of approved electronic invoicing solutions
• Real-time or near real-time transmission of structured invoice data to tax authorities
• Expansion beyond earlier sector-specific digital controls

Regional Perspective: Africa’s Shift Toward Digital Tax Control

Cameroon’s move is part of a broader trend across Africa, where tax authorities are increasingly adopting electronic invoicing and digital reporting to improve VAT compliance.

Comparable initiatives include:

• Ghana – Implementation of electronic VAT invoicing and transaction-level reporting to enhance real-time visibility
• Nigeria – Ongoing expansion of electronic invoicing and digital transaction monitoring as part of VAT modernization efforts
• Zimbabwe – Use of electronic fiscal devices and digital invoice reporting to support transaction-level tax control

For businesses operating across multiple African markets, these developments highlight a clear regional direction: greater reliance on standardized electronic invoices, structured data exchange, and continuous or near real-time tax reporting.

What This Means for Businesses

Although further guidance is expected in Cameroon, the direction of travel is clear. Companies should begin assessing their readiness for real-time e-invoicing, monitor upcoming certification and compliance requirements, and consider regional compliance strategies that can scale across multiple African jurisdictions.

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