This is how mandatory e-invoicing works in Ivory Coast

Ivory Coast is undergoing a digital transformation in its tax system. Following the 2019 launch of a certified e-invoicing system for providers of digital goods and services, the country is now moving toward a mandatory and standardized model set to take effect in 2025. This transition, led by the Direction Générale des Impôts (DGI), aims to improve tax collection, simplify business processes, and increase transparency in economic transactions.

The DGI leads a phased implementation with technological support

The Direction Générale des Impôts (DGI) of Ivory Coast has defined two key document types in its digital tax framework: the Facture Normalisée Électronique (FNE) and the Reçu Normalisé Électronique (RNE). The FNE refers to the electronic invoice, while the RNE refers to the electronic receipt. These are not platforms but standardized electronic document formats that can be generated using various methods.

In the case of FNE, it can be issued from an ERP system or an invoicing solution connected via API to the corresponding platform, as well as directly through the FNE platform or its official application. The RNE, on the other hand, can only be generated through an electronic payment terminal or the RNE app for B2C transactions.

Both solutions allow for pre-validation by the tax administration through a clearance model, meaning invoices can only be delivered to customers once they have been authorized by the DGI and include a fiscal seal and number.

This new model will replace the traditional paper-based system, establishing a unified regulatory framework for all taxpayers, regardless of size or sector.

Official timeline for mandatory adoption

The transition to e-invoicing in Ivory Coast is structured in phases to ease the adaptation process for taxpayers. On January 10, 2025, the tax annex regulating this new model comes into effect. Official registration on the FNE platform was made available on February 24, 2025, an obligatory step for all companies subject to the mandate.

Mandatory e-invoice issuance will begin progressively:

• As of June 1, 2025, taxpayers under the Régime Réel Normal (RNI) must begin issuing e-invoices. This primarily includes large companies or those with complex billing structures.
• Starting July 1, 2025, the obligation extends to businesses under the Régime Simplifié Réel (RSI), which includes small and medium-sized companies with moderate or low invoicing volumes.
• On August 1, 2025, taxpayers under the Régime des Microentreprises (RME), such as freelancers and small businesses, are incorporated into the system.
• Finally, starting September 1, 2025, the mandate applies to entities under the Régime des Entrepreneurs d'État (TEE) and Entrepreneurs Communaux (TCE), completing full adoption of the system across the tax ecosystem.

Sectors exempt from the mandate

Although the mandate will be nearly universal, the regulatory framework includes a few exceptions. The following sectors are not required to issue electronic invoices:

• Public utility concession companies (e.g., water, electricity, telecommunications).
• Companies operating oil production contracts.
• Airlines, pharmacies, and fuel stations – the latter only for fuel sales.
• The national postal service, as well as banks and insurance companies.
• Transportation companies operating under administrative concession.
• Foreign companies without a physical presence in the country.

These exclusions target sectors that already have their own regulatory or invoicing frameworks or that present complex short-term technical and operational challenges.

Technical and operational requirements
Companies must issue e-invoices using one of the methods authorized by the DGI. These can be:

• Direct integration with the DGI via an API connected to the taxpayer’s ERP or invoicing system.
• Use of the FNE web platform, accessible via a browser.
• The official FNE mobile app, suitable for freelancers and microenterprises.
• Electronic payment terminals which integrate functionality to generate standardized electronic receipts at the point of sale.

Each invoice must include the following mandatory elements: a certification QR code, the official FNE visual, a real-time fiscal number generated by the DGI, and an electronic fiscal seal that validates the document. Only after receiving this authorization can the invoice be legally delivered to the client.

Archiving and retention requirements
In accordance with current regulations, electronic invoices must be retained for 6 to 10 years, depending on the taxpayer’s fiscal regime and classification. This requirement responds to the need to maintain document traceability for audits and tax inspections.

EDICOM, your technology partner for e-invoicing in any country

At EDICOM we offer companies a global e-invoicing solution tailored to the requirements of the DGI in Ivory Coast. Additionally, thanks to our extensive experience in international tax compliance projects across more than 80 countries, we help companies of all sizes ensure regulatory compliance in Ivory Coast and other African jurisdictions undergoing digital tax reform.