Electronic invoicing and e-Reporting in Togo

Mandatory Use

At present, the use of electronic invoicing in Togo is voluntary. However, it is anticipated that future regulations will introduce mandatory requirements for VAT-registered businesses as part of the country’s evolving fiscal framework.

Invoice Format

There is currently no predefined format for e-invoices in Togo. Nevertheless, invoices are expected to be issued in XML format, consistent with international digital taxation standards.

Digital Signature

The use of digital signatures is recommended to ensure the authenticity of the invoice origin and the integrity of its content.

Archiving

Las facturas electrónicas deben almacenarse en formato electrónico, asegurando su autenticidad e integridad. Además, se requiere que las facturas se conserven durante al menos cinco años, conforme a las regulaciones fiscales. 

Prerequisites

Currently, no specific technical requirements have been established for the implementation of e-invoicing. However, it is expected that businesses will need to adapt to forthcoming government e-invoicing systems.

Tax control

The Office Togolais des Recettes (OTR) is the authority responsible for overseeing e-invoicing regulations in Togo. Invoices are expected to be transmitted through a government-approved e-invoicing system once fully implemented.

Operation

Companies adopting e-invoicing will generate invoices digitally and submit them for validation via the tax authority’s platform before delivery to clients. For government transactions (B2G), suppliers must electronically submit invoices for validation prior to payment processing.