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Côte d'Ivoire e-Invoicing

Updated 1 January 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Côte d'Ivoire is rolling out the Facture Normalisée Électronique (FNE), operated by the Directorate General of Taxes, from June 2025. Mandatory for B2G and phased for B2B and B2C, it uses a clearance model with an XML/JSON FNE schema; paper invoices lose VAT deductibility from December 2025.

Côte d'Ivoire e-Invoicing Overview

B2B
phased
since 1 June 2025
Phased mandatory rollout of the Facture Normalisée Électronique (FNE) operated by the Directorate General of Taxes . The legal basis is the Annexe fiscale 2025 (in force 10 January 2025) and Arrêté n°0337/MFB/DGI of 9 May 2025. Issuance obligations rolled out by taxpayer regime across 2025; paper invoices are no longer accepted for VAT deduction from 1 December 2025.
B2G
mandatory
since 1 June 2025
Mandatory issuance of the Facture Normalisée Électronique for supplies to public bodies in scope of the rollout, in line with the procedural rules of the Directorate General of Taxes and the Ministry of Finance and Budget .
B2C
phased
since 1 June 2025
Retail B2C transactions in scope of the FNE rollout must use certified solutions producing a standardised electronic invoice or electronic receipt (Reçu Normalisé Électronique, RNE) with QR code, per the FNE issuance procedure published by the DGI.

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Implementation Timeline(5 events)

Key mandate dates. Select a date for detail, or show all updates below.

Standardised invoice introduced by Annexe Fiscale 2019
1 January 2019
Legislative
Côte d'Ivoire introduced the standardised invoice under Annexe Fiscale 2019 , an early certified-invoice scheme that established the legal groundwork ahead of the electronic FNE.
Annexe Fiscale 2025 sets the FNE legal basis
10 January 2025
Legislative
The Annexe fiscale 2025 enters into force, providing the legal basis for the mandatory Facture Normalisée Électronique (FNE) operated by the DGI .
FNE platform registration opens
24 February 2025
B2B
Mandatory enrolment on the FNE platform opens, supported by an official presentation and an API procedure document describing how taxpayer software integrates with the platform.
Arrêté n°0337/MFB/DGI sets implementation modalities
9 May 2025
Legislative
Arrêté n°0337/MFB/DGI of 9 May 2025 sets the FNE implementation modalities, applying the obligation to enterprises across tax regimes (with defined exemptions). The original issuance schedule (RNI 1 June, RSI 1 July, RME 1 August, Entreprenant 1 September 2025) was later extended.
Paper invoices no longer accepted
1 December 2025
All
Following a 5 September 2025 grace-period extension (RNI/RSI to 1 December, RME to 11 December, Entreprenant to 22 December 2025), paper invoices are no longer accepted by the DGI for expense justification or VAT deduction. The FNE clears each invoice in real time, returning a unique fiscal identifier and QR code before delivery to the buyer.

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Compliance Regime

CTC Model
Clearance
Real-time clearance through the FNE platform of the DGI: invoices are validated and stamped with a unique fiscal identifier and QR code returned to the taxpayer system before delivery to the buyer. Integration is performed via the official FNE API.
Network
Clearance
Standards
National FNE standard

Record-keeping & Reporting

Archiving
6 to 10 years retention depending on taxpayer fiscal regime (10-year baseline aligned with OHADA); FNE invoices archived by both supplier and the FNE platform.

Technical Formats

XML / JSON (FNE schema)
QR-coded standardised invoice

Penalties

Failure to Issue FNE Invoice
Failure to issue a standardised invoice through the FNE platform when required attracts financial penalties under the General Tax Code as updated by successive Annexes Fiscales, with denial of input VAT deduction for the buyer.

Official Sources

  • fne.dgi.gouv.ciOfficial site
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Related Countries

  • AngolaPhased
  • Burkina FasoPhased
  • ChadPhased
  • LesothoPhased

Frequently asked questions about e-Invoicing in Côte d'Ivoire

Yes, e-Invoicing is mandatory in Côte d'Ivoire for B2G (since 2025-06-01) transactions.

B2B e-Invoicing in Côte d'Ivoire is in a phased rollout since 2025-06-01. Phased mandatory rollout of the Facture Normalisée Électronique (FNE) operated by the Directorate General of Taxes . The legal basis is the Annexe fiscale 2025 (in force 10 January 2025) and Arrêté n°0337/MFB/DGI of 9 May 2025. Issuance obligations rolled out by taxpayer regime across 2025; paper invoices are no longer accepted for VAT deduction from 1 December 2025.

B2G e-Invoicing in Côte d'Ivoire is mandatory since 2025-06-01. Mandatory issuance of the Facture Normalisée Électronique for supplies to public bodies in scope of the rollout, in line with the procedural rules of the Directorate General of Taxes and the Ministry of Finance and Budget .

Côte d'Ivoire supports the following e-Invoice formats: XML / JSON (FNE schema), QR-coded standardised invoice.

Côte d'Ivoire uses the following e-Invoicing standards: National FNE standard. Archiving requirement: 6 to 10 years retention depending on taxpayer fiscal regime (10-year baseline aligned with OHADA); FNE invoices archived by both supplier and the FNE platform..

Real-time clearance through the FNE platform of the DGI: invoices are validated and stamped with a unique fiscal identifier and QR code returned to the taxpayer system before delivery to the buyer. Integration is performed via the official FNE API.

Côte d'Ivoire has penalties for e-Invoicing non-compliance. Failure to Issue FNE Invoice: Failure to issue a standardised invoice through the FNE platform when required attracts financial penalties under the General Tax Code as updated by successive Annexes Fiscales, with denial of input VAT deduction for the buyer.

B2C e-Invoicing in Côte d'Ivoire is in a phased rollout since 2025-06-01. Retail B2C transactions in scope of the FNE rollout must use certified solutions producing a standardised electronic invoice or electronic receipt (Reçu Normalisé Électronique, RNE) with QR code, per the FNE issuance procedure published by the DGI.