- Ivory Coast is transforming its tax system digitally, aiming for a mandatory model by 2025.
- The Direction Générale des Impôts (DGI) leads the transition with technological support.
- Two key document types are defined: Facture Normalisée Électronique (FNE) and Reçu Normalisé Électronique (RNE).
- FNE can be issued from an ERP system, invoicing solution, or directly through the FNE platform.
- RNE is generated through an electronic payment terminal or RNE app for B2C transactions.
- Invoices require pre-validation by the DGI, including a fiscal seal and number.
- The new model replaces the paper-based system, creating a unified framework for all taxpayers.
- The transition is phased, starting January 10, 2025, with mandatory registration on the FNE platform.
- E-invoice issuance begins June 1, 2025, for large companies, extending to smaller businesses by September 1, 2025.
- Some sectors are exempt, including public utilities, oil companies, airlines, pharmacies, fuel stations, postal service, banks, insurance, transportation under concession, and foreign companies.
Source: edicomgroup.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
