Cameroon writes a real-time taxation regime with e-invoicing into its tax code

What changed in detail

Section 23 of Cameroon’s Finance Law for 2026 (Law No. 2025/012 of 17 December 2025) amends the General Tax Code by adding a new Division VI, “Real-time taxation”, to the Manual of Tax Procedures (Section M 8 e of the English edition, L 8 sexies in the French text).

Under the new section:

• taxes, duties and levies on some transactions may be collected under a real-time taxation system through an electronic system set up by the tax authorities;
• real-time taxation is the immediate, automatic and secure collection of tax at the time of the transaction, through an electronic system;
• taxpayers subject to the regime must use only equipment, software or electronic devices authorised by the tax authorities, issue electronic invoices or documents with the legally required content, transmit invoicing or transactional data to the tax authorities instantly and continuously, and ensure its accuracy and preservation;
• for downstream oil operations and natural gas for industrial use, the tax is collected by deduction at source by SCDP, SONARA and gas production or distribution companies, at removal or delivery;
• resulting credits or overpayments can be offset or refunded under the general rules.

The terms and conditions of implementation are left to an order of the Minister of Finance. The DGI’s circular in the same edition instructs its divisions to finalise the implementing texts.

What it means

The regime is law but not yet running. The law sets no start date and does not itself name the taxpayers or transactions covered: both depend on a Minister of Finance order, and no such order has been found on the Ministry of Finance or DGI sites as of November 2026. Until it is issued, nobody is required to use authorised devices or transmit data in real time under this section.

It is easy to read this as a general e-invoicing mandate. It is narrower: the e-invoicing and data-transmission duties attach only to taxpayers placed under the regime. Businesses that may be in scope, especially fuel and gas distribution, should watch for the order, which will fix the start date and scope.