Document format and locale facts for Madagascar

Limited guidance reviewed

Document vocabulary and checks

Madagascar's invoice identity and payment particulars, VAT amount presentation, ten-year tax-record period and existence of the national e-Facturation decree are supported by official DGI texts. The 2026 consolidation and exact e-Facturation taxpayer scope, rollout and validation workflow remain open, so this pack stays partial.

Evidence snapshot: 5 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: TVA. Business identifier labels: NIFONLINE / Numéro statistique.

• Guidance: The DGI's published finance-law text requires invoices to identify seller and customer by name or legal name, address, statistical identifier and online tax identifier, and to show quantity, unit price, total in figures and words, payment due date and payment method. VAT invoices separately show the price excluding tax and VAT.Evidence MG_DGI_FINANCE_LAW_2020, MG_DGI_VAT_AMENDMENT_2021 · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The DGI's published 2025 Tax Code requires books and supporting documents to be kept for ten years from 1 January following the year in which the book was completed or the document created. Confirm the 2026 consolidated text for current use.Evidence MG_DGI_TAX_CODE_2025, MG_DGI_CURRENT_TEXTS · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The official DGI legal index publishes Decree 738-2025 implementing the national e-Facturation system. Until the decree's current taxpayer scope, rollout and technical validation path are mapped claim by claim, this local PDF must not be treated as an e-Facturation invoice or as transmitted to or validated by DGI.Evidence MG_DGI_EFACTURATION_DECREE, MG_DGI_CURRENT_TEXTS · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.