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.