This is how mandatory e-invoicing works in Ivory Coast

This is how mandatory e-invoicing works in Ivory Coast

Extension of E-Invoicing Deadline: The Directorate General of Taxes of Ivory Coast (DGI) has announced a three-month extension for the mandatory electronic invoicing system, now set to take effect in late 2025, aimed at enhancing tax collection and transparency.
Structured Implementation Timeline: The revised deadlines for different company regimes are December 1, 2025, for Normal Tax Regime (RNI) companies, December 11, 2025, for Microenterprise Regime (RME) companies, and December 22, 2025, for the “Entreprenant” Regime, while some sectors are exempt from the mandate.
Technical Requirements and Compliance: The e-invoicing system includes two key document types—the electronic invoice (FNE) and electronic receipt (RNE)—which must be generated through authorized methods, featuring mandatory elements like a certification QR code and fiscal seal, with a retention requirement of 6 to 10 years for compliance purposes.

Source Edicom

Côte d’Ivoire Goes Digital: Mandatory Electronic Invoicing Redefines the Invoice in Ivory Coast

Mandatory E-Invoicing Implementation: Côte d’Ivoire is set to launch a mandatory electronic invoicing system (Facture Normalisée Électronique, FNE) starting September 1, 2025, requiring all VAT-registered taxpayers to use this system for B2B, B2C, and B2G transactions. The phased rollout began in February 2025, allowing businesses to adapt to the new requirements.
Key Features and Compliance Requirements: E-invoices must include specific elements such as a certification QR code, a real-time fiscal number, and an electronic fiscal seal to ensure authenticity and compliance. Various issuance methods are available, including API integration, a web platform, and a mobile app, accommodating different taxpayer needs.
Benefits and Future Outlook: The e-invoicing reform aims to enhance tax revenue collection, reduce fraud, and improve transparency in fiscal processes. By streamlining invoicing operations and ensuring real-time oversight, Côte d’Ivoire’s government seeks to create a fairer business environment and promote digital economic transformation, ultimately benefiting both businesses and tax authorities.

Mandatory Electronic Invoicing in Ivory Coast Begins September 1, 2025

Extension for Physical Invoices: The Directorate General of Taxes (DGI) of Ivory Coast has granted an exception allowing physical invoices to be used until September 2, 2025, as the country moves towards a standardized electronic invoicing system aimed at enhancing tax collection and transparency.
Phased Implementation Timeline: The transition to mandatory e-invoicing will occur in stages, starting with large companies on June 1, 2025, followed by small and medium-sized businesses on July 1, and microenterprises on August 1. Complete adoption across all sectors will be achieved by September 1, 2025.
Technical Requirements and Exemptions: Companies must utilize approved methods for issuing e-invoices, such as API integration or the DGI’s web platform. Certain sectors, including public utilities and foreign companies without local presence, are exempt from this mandate. Electronic invoices must include mandatory elements like a certification QR code and an electronic fiscal seal, with retention requirements of 6 to 10 years.

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E-invoicing