Phased mandatory rollout of the Facture Normalisée Électronique (FNE) operated by the Directorate General of Taxes . Following the introduction of the standardized invoice in Annexe Fiscale 2019 , the electronic FNE was launched in 2024 and is being rolled out by taxpayer category, starting with large enterprises and expanding to the wider VAT-registered population.
B2C
phased
since 1 January 2024
Retail B2C transactions in scope of the FNE rollout must use certified solutions producing a standardized electronic invoice with QR code, in line with the FNE issuance procedure published by the DGI.
B2G
mandatory
since 1 January 2024
Mandatory issuance of Facture Normalisée Électronique for all supplies to public bodies in scope of the rollout, in line with the procedural rules published by the Directorate General of Taxes and the Ministry of Finance and Budget .
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Failure to issue a standardized 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.
Standards:
National FNE standard
Supported Formats:
XML / JSON (FNE schema)
QR-coded standardized invoice
Clearance Model:
Real-time clearance/reporting 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.
Archiving Requirements:
10 years retention required by the General Tax Code; FNE invoices archived by both supplier and FNE platform
N/A
Standardized Invoice Introduced by Annexe Fiscale 2019
1 January 2019
Legislative
Côte d'Ivoire introduced the standardized invoice under Annexe Fiscale 2019 , establishing the legal basis for a uniform invoice format ahead of the future electronic FNE.
FNE Electronic Invoicing Launched
1 January 2024
B2B
The Directorate General of Taxes launched the Facture Normalisée Électronique (FNE) for the digitalization of invoicing, supported by an official presentation and an API procedure document describing how taxpayer software must integrate with the FNE platform. The Ministry of Finance announced the launch as part of its revenue digitalization initiative .
FNE Rollout Extended to Additional Taxpayer Categories
1 January 2025
B2B
The DGI extended mandatory use of the FNE platform to additional taxpayer categories beyond large enterprises, with detailed onboarding rules in the updated FNE issuance procedure .