Ivory Coast Launches Electronic Standardized Invoicing to Strengthen Tax Control
The Ivory Coast has officially begun its transition to digital invoicing with the introduction of the Electronic Standardized Invoice System (FNE) and the Electronic Standardized Receipt System (RNE). This major reform builds on earlier efforts to standardize paper invoicing launched back in 2005 and now embraces digital tools to improve tax control and streamline business processes.
Roll-Out Timeline and Key Deadlines
The phased implementation plan, outlined in the 2025 Tax Annex effective January 10, 2025, mandates the gradual adoption of e-invoicing across all taxpayer categories:
- February 24, 2025: Registration on the FNE platform opened.
- April 1, 2025: Issuance obligations began for taxpayers under the Normal Real Tax Regime (RNI).
- June 1, 2025: Compliance extends to the Simplified Real Tax Regime (RSI).
- August 1, 2025: Microenterprise Regime (RME) taxpayers must comply.
- September 1, 2025: Final phase for taxpayers under the State Entrepreneur Tax (TEE) and Municipal Entrepreneur Tax (TCE).
Following this rollout, all VAT-registered businesses must issue standardized electronic invoices or receipts for B2C, B2B, and B2G transactions, with specific exceptions including public utilities, airlines, banks, and companies without a physical presence in the Ivory Coast.
Compliance Requirements
Invoices must be generated using approved methods such as API integration with ERP systems, the FNE web platform, the FNE mobile app, or authorized payment terminals. Each invoice must include a QR code, FNE visual, and serial numbering aligned with standards set by the General Directorate of Taxes (DGI).
This move towards comprehensive e-invoicing represents a significant stride in the Ivory Coast's digital transformation, aimed at improving transparency, boosting tax revenue collection, and facilitating business operations.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
