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Guide · Gambia · Published 2026-10-11

How to invoice in the Gambia: what to include

The fields a Gambia invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • D GMD
  • VAT 15%
  • TIN
  • A4
  • English

This is the general edition of this guide for the Gambia. It explains how the TIN, VAT and annual filing work and names Gambia Revenue Authority (GRA) as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.

What every invoice must show

Whatever your trade, these fields are the minimum:

  • The word Invoice (or Tax Invoice where you charge VAT) and a unique sequential number.
  • Issue date and, for services, the date or period of supply.
  • Your business name, address and TIN; your registration number if you have one.
  • The client's name and address, and their TIN when they are a registered business.
  • One line per item or service: description, quantity, unit price and line total in GMD.
  • Subtotal, VAT rate and amount (or a statement that none was charged), and the total due.
  • Payment terms, due date and bank details.

Numbering and dates

Numbers must run in sequence with no gaps or repeats; Gambia Revenue Authority (GRA) checks for both. Use a prefix per year or series if it helps (2026-001), but never reissue a number. The issue date fixes the tax period the sale falls into, so date the invoice when you send it, not when the work started.

Numbering, keeping and correcting invoices

A VAT-registered business must keep proper records of its transactions, issue VAT-inclusive invoices and receipts, and display its VAT registration certificate at every business premises (GRA VAT brochure, item 7).

Failure to provide VAT invoices, credit notes or debit notes as the law requires is an offence under the Income and Value Added Tax Act 2012, as is failure to maintain proper records. GRA does not publish a numbering or retention rule in its brochures.

Separately, the Consumer Protection Act 2014, section 8(1)(g), requires any supplier to give the customer a contract, receipt, ticket or invoice that shows where and when delivery or performance happens, the prices, and any taxes or other charges. GRA also says that companies and personal taxpayers must issue proper invoices and receipts for all transactions.

Showing VAT

Only registered businesses charge VAT. If you are registered, show the rate and the amount as separate lines; if you are not, do not show a VAT line and say so on the document. Charging VAT without registration is an offence in most countries, and clients' accountants will spot it.

Electronic invoicing in the Gambia

Many countries now require invoices to be issued through, or reported to, an official electronic system. Where Gambia does, the PDF you make here is a working document for quotes, proformas and internal records, and the fiscal invoice comes from the official system. Where it does not, an emailed PDF is a valid invoice.

Getting paid

State the due date, not just the terms. Put the bank details on the invoice and ask for the invoice number as the payment reference. Send the PDF on the day the work finishes; late invoices are paid late. A proforma up front is the cleanest way to ask for a deposit.

Fixing a mistake

Never edit or delete an invoice you have sent. Issue a credit note that references the original number, states the reason and reverses the same VAT, then issue a new invoice if needed. The Gambia credit note generator does this.

Questions people ask

Do I need to be registered to send an invoice?
You need a TIN; registration for VAT is only needed if you charge it. Many small businesses invoice without charging VAT.
Can I invoice in a foreign currency?
Usually yes for export clients, but Gambia Revenue Authority (GRA) generally wants the VAT amount, and sometimes the total, shown in Gambian Dalasi at the official rate on the invoice date. Show both.
Is a PDF invoice legally valid in the Gambia?
Where Gambia has no mandatory e-invoicing, yes: an emailed PDF with the required fields is a valid invoice. Where electronic issuance is required, the official system's document is the fiscal invoice and the PDF supports it.
What is the difference between an invoice and a receipt?
An invoice asks for payment and creates the debt; a receipt confirms payment received. Issue the invoice first, then a receipt or a marked-paid copy when the money arrives.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Gambia Revenue Authority (GRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Gambia Revenue Authority (GRA).