Limited-scope invoice guidance and locale facts for Mali

Limited guidance reviewed

Document vocabulary and checks

Mali's current official code establishes liability when VAT is mentioned on an invoice, and DGI's e-Impôt VAT-annex and declaration/payment boundary is reviewed. Complete invoice particulars, general retention duration, NIF validation, any electronic or fiscal-invoice mandate and transaction-specific VAT treatment remain open, so this pack stays partial.

Evidence snapshot: 3 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: TVA. Business identifier labels: NIF.

• Guidance: Mali's current DGI online General Tax Code states that a person who mentions VAT on an invoice or equivalent document is liable for that VAT. This is not a complete list of tax-invoice particulars; confirm applicability and the current article set before issuing a VAT document.Evidence ML_DGI_CURRENT_CGI · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: DGI requires the VAT Annex 1.1 declaration through the e-Impôt service instead of paper and publishes monthly and annual tax declaration/payment guidance. A Formnivo document does not submit that annex, declare VAT or make a tax payment.Evidence ML_DGI_VAT_ANNEX, ML_DGI_DECLARATIONS · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: A current official source establishing the generally applicable invoice-retention duration was not captured in this pass. Confirm the applicable current tax, accounting and commercial record period before relying on local storage.Evidence ML_DGI_CURRENT_CGI · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.