On 10 September 2026, the National Council of Employers (CNP-Togo) hosted the OTR for “Act 11” of its consultation series, focusing on the impending electronic invoicing (e-invoicing) reform. The session aimed to sensitize economic operators on the legal framework, technical standards, and implementation timeline for mandatory e-invoicing, which aligns with regional WAEMU directives and domestic tax modernization laws. The OTR outlined the phased rollout strategy, starting with large taxpayers before extending to SMEs, and detailed the certified service provider ecosystem.
Key Takeaways
- Phased Implementation Schedule: Large enterprises must comply by Q1 2027, with mid-sized and small businesses following in subsequent quarters through 2028.
- Certified Platform Requirement: Taxpayers must use OTR-accredited e-invoicing platforms that ensure data integrity, authenticity, and real-time transmission to tax authorities.
- VAT Credit Conditionality: Input VAT deductions will only be allowed for purchases supported by compliant electronic invoices, making adoption critical for cash flow management.
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