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Côte d’Ivoire e-invoicing update

Jan 2025: standardised e-invoice phasing in

The Côte d’Ivoire’s Directorate General of Taxes (DGI) has published details of its new electronic standardised invoice for all businesses to use to issue and report VAT transactions. 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.

The rollout is as follows:

  • Feb 2025: registration of taxpayers;
  • Apr 2025: major taxpayers begin to issue e-invoices;
  • Jun 2025: small tax payers on simplified regime begin;
  • Aug 2025: micro businesses begin; and
  • Sep 2025: designated state organisations to issue invoices.

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.

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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