Executive Summary
The 12th Cameroon Business Forum (CBF 2026) concluded on October 23 with the Ministry of Finance unveiling a sweeping reform agenda headlined by a mandatory e-invoicing rollout for large taxpayers from January 2027, a Medium-Term Revenue Strategy (2027-2029), and accelerated AfCFTA integration measures. Parallel working groups delivered targeted recommendations on SME tax simplification, trade facilitation, and a new National Public-Private Dialogue Council.
Important Updates
E-Invoicing Mandate for Large Taxpayers and Comprehensive Fiscal Reform Agenda Unveiled at CBF 2026
The Ministry of Finance anchored the CBF 2026 around five structural reform pillars. The Medium-Term Revenue Strategy (MTRS) 2027-2029 prioritizes widening the tax base through digitalization, property tax reform, and rationalization of tax expenditures. Public financial management will see the Treasury Single Account (TSA) extended to all public entities with a 95% coverage target by end-2027. A new Debt Sustainability Framework aligned with IMF/World Bank guidelines introduces a ceiling on non-concessional borrowing. Most immediately, an e-invoicing mandate takes effect January 1, 2027 for large taxpayers (turnover > 1 billion FCFA), carrying penalties of 5% of transaction value and potential suspension of VAT deduction rights for non-compliance. Customs modernization will complete CAMCIS deployment with risk management and AfCFTA system integration by June 2027. The MTRS and debt framework will be annexed to the 2027 Finance Law, scheduled for parliamentary vote by December 2026.
Large taxpayers among the top 500 enterprises must immediately prepare for e-invoicing technical standards, while SMEs have a phased runway to 2029. Public enterprises and agencies face a December 31, 2027 deadline for TSA migration. Importers and exporters will benefit from faster clearance via CAMCIS-AFCFTA interoperability. The property tax reform will impact real estate holders and local government revenue. Taxpayers should monitor the Official Gazette for implementing decrees specifying e-invoicing technical specifications and CAMCIS interface requirements.
Sources: MINFI – CBF 2026: MINFI at the Heart of Economic Reforms
Secondary Regulatory & Regional Updates
- SME Financing and AfCFTA Access Strategy: The Ministry outlined pillars including operationalization of the SME Bank and Guarantee Fund, tax incentive reforms (simplified regimes, VAT threshold adjustments, reduced CIT rates), customs facilitation via PAPSS, and digitalization of tax administration with e-invoicing mandates expected in 2027. Draft legislation targeted for 2027 budget cycle. MINFI – CBF 2026: MINFI Mobilizes to Finance SMEs
- Five Recommendations to Strengthen SME Competitiveness: Key proposals include a unified simplified tax regime (RST) with single flat-rate tax, a dedicated SME refinancing window at BEAC with 80% guarantee coverage, a one-stop shop for licenses reducing processing to 30 days, a tax credit for employee training, and digital AfCFTA rules of origin certification. Implementation via 2027 Finance Law, draft legislation by March 2027. MINFI – CBF 2026: Five Recommendations for SME Competitiveness
- Four Recommendations to Remove Intra-African Trade Obstacles: Recommendations cover accelerated tariff offer submission for 90% of lines by December 2026, a National Trade Facilitation Committee with binding directives, digital certificate of origin platform pilot Q1 2027 integrated with PAPSS, and bilateral transit agreements with CEMAC/ECOWAS neighbors. Exporters should register on GUCE customs single window. MINFI – CBF 2026: Intra-African Trade Recommendations
- Institutionalization of Public-Private Dialogue via National Council: A National Public-Private Dialogue Council (NPPDC) to be established by decree in Q1 2027 will review draft tax/customs legislation, monitor SND30 implementation, mediate administrative disputes, and publish an annual business climate report. First session planned June 2027; businesses should engage via representative organizations. MINFI – CBF 2026: Strengthening Public-Private Dialogue
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.