Togo Implements 2026 Finance Law: Major Digital
Tax Reforms Includes New e-Invoicing Requirements,
New Rules for Electronic Services and Platforms

LOMÉ — The Ministry of Finance of Togo has published the 2026 Finance Law (Law No. 2025-002), following its approval by the National Assembly on December 29, 2025. Effective as of January 1, 2026, the new legislation introduces a robust framework aimed at modernizing tax administration and stimulating economic growth through targeted incentives.

Digital Transformation and E-InvoicingThe law mandates a new certified e-invoicing requirement for all VAT-registered businesses. In a significant move to capture revenue from the digital economy, Togo will now require intermediaries to collect and remit VAT on electronic services provided by foreign entities. Furthermore, digital platforms must now report annual user income, with non-compliance carrying a penalty of 10% of the total undeclared transactions.

Key Incentives and Sectoral ExemptionsTo promote inclusive employment, the government has introduced a disability employment credit, offering companies an annual tax credit of XOF 120,000 per eligible employee. On the industrial front, the law provides substantial customs abatements for the importation of electric vehicles, agricultural equipment, and construction machinery. Local livestock and fish farming sectors will also benefit from new VAT exemptions on animal feed.

Restructuring and ComplianceIn an effort to support the private sector, companies in financial difficulty undergoing restructuring may now be granted tax exemptions for up to five years. Additionally, the law streamlines tax filings through the GUDEF platform, setting strict electronic filing deadlines for corporate and income taxes. A new “tax ruling” provision has also been established, allowing taxpayers to obtain binding interpretations from tax authorities regarding specific fiscal situations.

https://finances.gouv.tg/loi-n2025-002-portant-loi-de-finances-exercice-2026/