Electronic Standardised Invoice (FNE) mandated for all businesses
The Côte d’Ivoire Directorate General of Taxes (DGI) on 27 January 2026 confirmed that all taxpayers must have moved from paper/PDF invoices to the FNE e-invoice regime by 31 January.
DGI launches e-invoicing
21 July 2025 launched of its new electronic standardised invoice – Facture Normalisée Électronique FNE – for all businesses to use to issue and report B2B VAT transactions. There is also a B2C receipt version, Reçu Normalisé Électronique (RNE)
This is supported by the new FNE platform. For B2C transactions, a new Electronic Standardised Receipt regime is being introduced. This is replacing the existing paper-based regime, with a phasing in over 2025
E-invoicing was first introduced for digital services (see below) five years ago. This new format will be introduced on a schedule to be clarified from April 2025.
DGI believes electronic invoicing will revolutionize the relationships between companies and their customers, as well as between companies and the tax administration. This is a major revolution that will impact the operation of companies and facilitate procedures for all parties concerned.
Mandatory real-time invoice reporting on digital goods and services
The West African state of Côte d’Ivoire introduced electronic invoicing in 2019. This is a digital signature pre-clearance regime established by the Direction Générale des Impôts – DGI.
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Invoices must be live reported to the DGI. It then provides and electronic time signature and unique digital identification number. An electronic tax office stamp is included. Only at this point may the sales invoice be forwarded to the customer. This type of Continuous Transaction Controls CTC provides Real-time transaction-based reporting and pre-clearance of VAT invoices to tax authorities to improve tax collections and simplify compliance
The Côte d’Ivoire regime was only originally mandated for electronic service and goods providers.