- 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.
Source: edicomgroup.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE