The Ivory Coast has been working to streamline the invoicing system since 2005 when it first adopted reforms for standardized paper invoicing. Now, 20 years later, the country turns to digitalization to further enhance invoicing procedures by establishing the Electronic Standardized Invoice System (FNE) and the Electronic Standardized Receipt System (RNE).
Phased roll-out strategy
The Tax Annex of 2025, effective from January 10, 2025, mandates the issuance of electronic standardized invoices. A structured roll-out plan has been established, with specific deadlines for different taxpayer groups.
- February 24, 2025: Registration in the FNE platform opens for all taxpayer regimes in scope;
- April 1, 2025: Taxpayers covered by the Normal Real Tax Regime (RNI)* must begin issuing e-invoices;
- June 1, 2025: Obligations extend to those covered by the Simplified Real Tax Regime (RSI);
- August 1, 2025: Compliance required for Microenterprise Regime (RME) taxpayers;
- September 1, 2025: State Entrepreneur Tax (TEE) and Municipal Entrepreneur Tax (TCE) taxpayers must issue e-invoices.
Following the roll-out, all VAT-registered companies in the Ivory Coast must issue electronic standardized invoices or receipts for all transaction types (B2C, B2B and B2G), with certain exceptions:
- Public service concessionaires for water, electricity, and telephone services;
- Companies involved in oil production sharing contracts;
- Pharmacies, airlines, and gas stations (limited to fuel sales);
- The Ivory Coast postal service, banks, insurance companies;
- Transport service concessionaires for operations covered by concessions;
- Companies without physical facilities in the Ivory Coast.
How to comply with the mandate
Taxpayers can generate invoices using methods approved by the General Directorate of Taxes (DGI), including ERP integration via API, the FNE platform, the mobile FNE app, or payment terminals for receipts. Furthermore, document validity must be ensured through certification with a QR code, the FNE visual, and serial numbering compliant with the DGI prescribed format. More details can be found on the DGI website.
The roll-out of the FNE and RNE systems marks a significant step in digital transformation, enhancing tax compliance and business operations in the Ivory Coast.
*Detailed regime criteria are available in the DGI FNE and RNE User Guide.
