- 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
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
