Traders across Ethiopia are voicing strong discontent over the Ministry of Revenue’s (MoR) recent decision to strictly enforce the use of sales receipts featuring quick response (QR) codes as of January 9, 2026, despite widespread shortages of the new documents.
The Ministry announced that from this date forward, any hand‑written or printed receipt lacking a QR code will be deemed illegal, warning that enforcement action will follow. The directive, part of the Ministry’s effort to modernize tax collection and curb invoice fraud under Directive No. 188/2025, has drawn sharp criticism from businesses that say they have been unable to obtain the new receipts from the state‑owned Berhanena Selam Printing Enterprise (BSPE)—the exclusive producer authorized to print them.
“We paid Berhanena Selam through the bank more than a year ago, but the receipts haven’t arrived. The Ministry now says we can’t use the old ones. If we sell without receipts, we’re breaking the law; if we stop selling, we can’t survive,” one trader in Addis Ababa told Capital.
Business owners from other regions report similar difficulties, saying orders placed as far back as ten months remain unfulfilled. They argue that the government should have ensured adequate supply before setting the ban’s enforcement date. “Regional branches lack the capacity to handle printing demands. The directive should have been implemented after full distribution,” a trader from Oromia remarked.

Tax law consultant Aklilu Bereket said that while the Ministry’s goal of preventing tax evasion is legitimate, enforcement must align with implementation capacity. “Before classifying a document as illegal, the government must ensure that legal alternatives are readily available,” he said. “Stopping merchants from trading for lack of receipts will harm both business operations and government revenue.”
Officials admit the rollout faces challenges but insist that introducing the QR system is an irreversible step in tax reform. Beferdu Meseret, Communications Director at the Ministry of Revenue, stated that any non‑QR receipt “has no legal value” after January 1. However, he said the Ministry is working to address delivery gaps with Berhanena Selam.
Two weeks earlier, at a Ministry roundtable with the private sector hosted by the Addis Ababa Chamber of Commerce, Sisay Gezu, Director of the Tax Fraud Investigation Directorate, explained that printing was centralized under Berhanena Selam to ensure technological integrity and security.
Still, critics argue that excluding private printers has created a monopoly ill‑equipped to meet national demand. “In the past, receipts could be printed at various authorized publishing houses,” one sector expert said, “but the shift to a single printer has caused massive delays.”
During a site visit to the Berhanena Selam Printing Enterprise on January 9, Revenue Minister Aynalem Niguse reiterated that the system would proceed with “no turning back.” She said QR code creation for all authorized receipts had been completed and instructed staff to prioritize urgent distribution to traders waiting for months.
Aynalem acknowledged some logistical gaps remain, but pledged that her office and the Printing Enterprise would “work together to resolve outstanding issues and finalize the transition.”






