On 17 September 2026, the Ministry of Finance (MINFI) published its annual review “Les Dossiers du MINFI, édition 2025/2026,” documenting key financial operations and policy innovations over the past fiscal year. The report covers the strategic buyback of the Société Générale Cameroun (SGC), the successful issuance of a Eurobond on international markets, the launch of the 2026 Finance Law, and significant advances in public accounting standards aligned with International Public Sector Accounting Standards (IPSAS). Notably, the review highlights “Innovations budgétaires 2026,” which include new tax administration measures such as the mandatory use of certified e-invoicing solutions for large taxpayers, the introduction of a digital stamp for excise duties, and the revision of transfer pricing documentation thresholds to align with OECD BEPS Action 13 recommendations.
Key Takeaways
- Digital Tax Compliance Mandate: Starting 1 January 2026, all enterprises with annual turnover exceeding XAF 500 million must transmit invoices electronically via the General Tax Directorate’s (DGI) certified platform. This measure aims to reduce VAT fraud, automate input tax credit verification, and provide real-time transaction data to tax authorities.
- Excise Duty Modernization: The 2026 Finance Law introduces a secure digital stamp for tobacco, alcohol, and petroleum products, replacing physical tax stamps. The new system integrates with the Customs Directorate’s (DGDA) ASYCUDA World platform, enabling track-and-trace capabilities and reducing illicit trade revenue losses estimated at XAF 150 billion annually.
- Transfer Pricing Documentation Alignment: Multinational enterprises operating in Cameroon must now prepare a master file and local file consistent with OECD BEPS Action 13 standards, with a threshold of XAF 10 billion in consolidated group revenue. The DGI has issued detailed guidance on country-by-country reporting (CbCR) obligations, effective for fiscal years beginning on or after 1 January 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement