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Ivory Coast Launches E-Invoicing System to Combat Tax Evasion and Boost Revenue

  • Launch of Electronic Invoicing System: Ivory Coast officially launched the Standardized Electronic Invoice (FNE) on July 21, 2025, as part of its 2024–2028 fiscal reform strategy aimed at combating tax evasion and increasing state revenue, with mandatory implementation starting September 1, 2025.
  • Objectives of the FNE System: The FNE system is designed to enhance transparency, reduce administrative burdens, facilitate VAT declarations, and improve business competitiveness, addressing the perception of tax injustice and strengthening public revenue collection.
  • Fiscal Context and Support Needed: Despite recent progress in revenue mobilization, Ivory Coast’s tax pressure remains low, at 15.1% of GDP in 2025. Prime Minister Mambé emphasized the need for broad support from businesses and citizens to ensure the success and sustainability of the reform initiatives, which include improving corporate taxation and closing the VAT compliance gap.

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