Côte d’Ivoire Mandates Standardized E‑Invoicing for All Taxpayers

Côte d’Ivoire’s Direction Générale des Impôts (DGI) has confirmed that its Electronic Standardized Invoice (Facture Normalisée Électronique, FNE) regime is now fully in force for all businesses.

According to the DGI, by 31st January 2026 all taxpayers should have completed the transition from paper or PDF invoices to the FNE e‑invoice regime, marking a major milestone in the country’s digital tax strategy.

The FNE system was introduced with a phased rollout in 2025, beginning with large and medium-sized Real Tax Regime taxpayers and extending over the course of the year to include simplified, microenterprise, and entrepreneurial tax regimes.

Under FNE, businesses must generate and report electronic invoices and standardized electronic receipts (RNE) in real time to the tax authority. Invoices receive a unique fiscal number, QR code, and electronic tax seal before they can be sent to customers, enabling pre‑clearance and transaction‑level reporting that strengthens compliance and reduces fraud.

This e‑invoicing mandate applies to B2B, B2C, and B2G transactions and supports the government’s broader 2024–2028 tax mobilization and digital transformation strategy, aimed at boosting transparency, increasing revenue collection, and streamlining VAT reporting and administration.

 Côte d’Ivoire’s rapid rollout — achieving universal e‑invoicing adoption in less than two years — places it among the most comprehensive e‑invoicing regimes in West Africa, reinforcing the region’s broader push toward real‑time digital VAT compliance.

Source: https://www.vatcalc.com/cote-divoire/cote-divoire-e-invoicing/