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Côte d'Ivoire e-Invoicing
Last reviewed 3 official sources
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Côte d'Ivoire requires all businesses, bar a short statutory exemption list, to issue a Facture Normalisée Électronique (FNE) or electronic receipt (RNE) through the DGI platform. Obligations began on 1 June 2025, paper invoices ended between December 2025 and February 2026, and the DGI announced controls from 1 September 2026.
Previous
1 September 2026
Nationwide FNE control operation begins
Latest
14 September 2026
API integrations must conform within 45 days
Côte d'Ivoire e-Invoicing Overview
B2B
mandatory
since 1 June 2025B2G
mandatory
since 1 June 2025Sales to public bodies follow the same obligation and timetable as B2B; the FNE platform treats them as a separate B2G invoice type in the API specification . Taxpayers liable to the State entrepreneur tax (TEE) could use paper standardised invoices for business and State transactions until 13 February 2026 .
B2C
mandatory
since 1 June 2025Consumer sales require an FNE or, for flat-rate regime businesses, cash-register users and department stores, an electronic receipt (RNE) from a DGI-approved terminal. The 27 January 2026 communiqué confirms that department-store till receipts must carry an RNE under Article 145 of the Livre de Procédures fiscales.
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Implementation Timeline(10 events)
Key mandate dates. Select a date for detail, or show all updates below.
Annexe fiscale 2019 authorises certified e-invoicing
28 December 2018
Legislative
Finance Law 2025 extends the FNE to all taxpayers
18 December 2024
Legislative
Article 6 of the Annexe fiscale 2025 to Finance Law n° 2024-1109 extended the electronic standardised invoice to all taxpayers, amended Article 384 of the Code général des Impôts and Articles 13 bis to 13 sexies, 144 and 145 of the Livre de Procédures fiscales, and created Article 171 bis on deliberate disconnection. The annex took effect on 10 January 2025.
Arrêté n°0337/MFB/DGI sets FNE rules
9 May 2025
Legislative
Arrêté n°0337/MFB/DGI/DLCD/SDL/bke applies the FNE to all businesses whatever their tax regime, defines three issuance routes (DGI platform, API interface with DGI approval, receipt terminals), the electronic sticker (FNE visual, QR code, numbering format), mandatory invoice particulars and the start dates by regime.
FNE issuance starts for RNI businesses
1 June 2025
All
Paper standardised invoice extended again
5 September 2025
All
Following requests from trade bodies, the DGI extended the use of paper standardised invoices until 1 December 2025 for RNI and RSI businesses, 11 December 2025 for micro-enterprises (RME) and 22 December 2025 for the entrepreneur regime. Department stores obliged to issue RNE receipts were excluded.
Paper standardised invoices end for real-regime businesses
1 December 2025
All
The exceptional use of paper standardised invoices ended on 1 December 2025 for RNI and RSI businesses and on 11 December 2025 for micro-enterprises. The DGI confirmed that only FNE invoices are accepted for expense justification and VAT deduction, and that FNE registration is a condition for the tax compliance certificate (ARF).
Paper deadline for entrepreneur-regime taxpayers
13 February 2026
B2B
Nationwide FNE control operation begins
1 September 2026
All
API integrators given 45 days to fix data
14 September 2026
Technical
After finding non-conforming data from API integrations, the DGI gave businesses and approved integrators 45 days from 14 September 2026 to align with FNE specifications: an eight-character customer taxpayer number, the national phone format, email and phone for B2B, currency and exchange rate for B2F, VAT only for real-regime suppliers and no negative values except kerosene sales. Non-compliance risks temporary suspension of the API key.
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Compliance Regime
Tax Authority
CTC Model
Clearance
Invoices are generated on, or certified by, the DGI's FNE platform before they reach the buyer. Each FNE or RNE carries an electronic sticker made of the FNE visual, a QR code and a numbering format based on the seller's taxpayer number and year. Businesses with their own billing systems may integrate through the FNE API , which exchanges JSON, after DGI approval.
Standards
National FNE specification
Technical Formats
JSON (FNE API)
PDF with QR code
Penalties
Failure to register or issue FNE/RNE
Loss of VAT deduction
Deliberate disconnection
Exemptions
Sectors exempt under Article 145 LPF
The DGI FAQ lists the businesses exempt from issuing FNE or RNE, including public utilities (water, electricity, telephone), pharmacies, airlines (and travel agencies for air tickets), banks and insurers, fuel stations for their fuel sales, La Poste de Côte d'Ivoire, oil companies under production-sharing contracts and businesses with no establishment in Côte d'Ivoire.
Latest Update
Technical Update
14 Sept 2026API integrations must conform within 45 days
The DGI gives businesses using the API route and approved integrators 45 days to align data with FNE specifications. Non-conforming flows after that risk temporary suspension of the API key.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Côte d'Ivoire
Yes, e-Invoicing is mandatory in Côte d'Ivoire for B2B (since 1 June 2025) and B2G (since 1 June 2025) transactions.
B2B e-Invoicing in Côte d'Ivoire is mandatory since 1 June 2025. Under Arrêté n°0337 of 9 May 2025 , the FNE applies to all businesses regardless of tax regime. Start dates ran from 1 June 2025 (RNI) to 1 September 2025 (entrepreneur regime). Since December 2025, only FNE invoices justify expenses and support input VAT deduction.
B2G e-Invoicing in Côte d'Ivoire is mandatory since 1 June 2025. Sales to public bodies follow the same obligation and timetable as B2B; the FNE platform treats them as a separate B2G invoice type in the API specification . Taxpayers liable to the State entrepreneur tax (TEE) could use paper standardised invoices for business and State transactions until 13 February 2026 .
Côte d'Ivoire supports the following e-Invoice formats: JSON (FNE API), PDF with QR code.
Côte d'Ivoire uses the following e-Invoicing standards: National FNE specification.
Invoices are generated on, or certified by, the DGI's FNE platform before they reach the buyer. Each FNE or RNE carries an electronic sticker made of the FNE visual, a QR code and a numbering format based on the seller's taxpayer number and year. Businesses with their own billing systems may integrate through the FNE API , which exchanges JSON, after DGI approval.
Côte d'Ivoire has penalties for e-Invoicing non-compliance. Failure to register or issue FNE/RNE: Businesses not registered on the platform or not issuing FNE or RNE are exposed to sanctions under the Livre de Procédures fiscales, notably fines, as stated in the DGI control communiqué of 21 August 2026; Loss of VAT deduction: Since December 2025, purchases not supported by an FNE cannot justify expenses or input VAT deduction, according to the DGI communiqué of 18 December 2025; Deliberate disconnection: Any fraudulent act to disconnect FNE installations is treated as resistance to tax and engages criminal liability under Article 171 bis of the Livre de Procédures fiscales, created by the Annexe fiscale 2025; and 1 more.
B2C e-Invoicing in Côte d'Ivoire is mandatory since 1 June 2025. Consumer sales require an FNE or, for flat-rate regime businesses, cash-register users and department stores, an electronic receipt (RNE) from a DGI-approved terminal. The 27 January 2026 communiqué confirms that department-store till receipts must carry an RNE under Article 145 of the Livre de Procédures fiscales.
Exemptions from Côte d'Ivoire e-Invoicing may apply to: Sectors exempt under Article 145 LPF. Check specific criteria as exemptions vary by transaction type and business size.