Ethiopia issues electronic invoicing directive with central registration system
Ethiopia's Directive No. 1142/2026 requires approved software to connect to a central Electronic Invoice Registration System, with financial guarantees of USD 15,000 to USD 50,000 for providers.
Ethiopia has issued Directive No. 1142/2026 to set rules for electronic invoicing systems and provider accreditation. Approved sales software must connect to a central Electronic Invoice Registration System. Providers must give financial guarantees of USD 15,000 to USD 50,000.
Ethiopia’s Ministry of Revenues has issued the Electronic Invoicing System Administration Directive No. 1142/2026, setting out the framework for electronic invoicing across the country. The directive aims to modernise tax administration, improve service delivery and prevent tax evasion.
Core requirements
Approved Sales Registration Software must connect to the central Electronic Invoice Registration System. It must also meet technical requirements for data transmission, tax calculation, security and audit records. Every electronic invoice must obtain three identifiers:
- Invoice Registration Number (IRN)
- Receipt Reference Number (RRN)
- Quick Response (QR) Code
Software licences must be renewed every two years. System upgrades that affect sales or tax calculations require prior approval and Regression Testing.
Provider accreditation and financial guarantees
Providers must meet accreditation requirements and provide financial guarantees. The guarantee amount ranges from USD 15,000 to USD 50,000, depending on the type of service offered.
Exceptions and manual invoicing
The directive allows temporary manual QR invoices during force majeure events, system failures and widespread power or IT outages. These transactions must be registered in the Electronic Invoice Registration System within 72 hours of system restoration.
Certain high-volume B2C businesses may receive exemptions from direct real-time connection. B2B transactions must remain directly registered.
Scope and implementation
The directive applies to account-keeping taxpayers under a rollout schedule to be published by the Authority. It repeals Articles 8 and 23 of Tax Invoice Utilisation and Administration Directive No. 149/2018 concerning electronic invoices.
The directive takes effect after registration by the Ministry of Justice and publication on the Ministry of Revenues website. The Ministry of Justice lists the directive with the date 9 June 2026, in Amharic and English.