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 is only mandated for electronic service and goods providers.