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Chad e-Invoicing

Last reviewed 4 April 2026

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

Chad operates the Facture Électronique Normalisée (FEN) under a clearance model. B2G e-invoicing is mandatory from January 2026 under the 2026 Finance Law, with no public expense paid without a supporting FEN invoice. B2B follows a phased rollout, first introduced under the 2023 Finance Law.

Previous
1 January 2026B2G
FEN Mandatory for Public Expenditure
Latest
17 March 2026B2G
Chad 2026 Finance Law Introduces Mandatory E-Invoicing for Public Expenses

Chad e-Invoicing Overview

B2B
phased
since 1 January 2023
FEN (Facture Électronique Normalisée) applies to certain VAT-taxable transactions involving institutional counterparties (public bodies, autonomous local authorities, associations, NGOs, liberal professions, ministerial offices, auctioneers, bailiffs, notaries). Phased rollout; originally introduced under the Finance Law for 2023, broadened by the 2026 Finance Law.
B2G
mandatory
since 1 January 2026
Mandatory from January 1, 2026 under the 2026 Finance Law. No public expense may be ordered, approved, or paid without a supporting FEN e-invoice. Suppliers must register and issue invoices through the FEN system using DGI-approved software. Non-compliant invoices may be rejected.
B2C
none

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Implementation Timeline(3 events)

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

FEN System Introduced
1 January 2023
B2B
Standardized e-invoicing (Facture Électronique Normalisée) introduced under the Finance Law for 2023 to improve traceability, strengthen revenue collection, and reduce VAT fraud. Operational framework built around the FEN system with electronic invoicing software approved by the Directorate General of Taxes (DGI).
FEN Mandatory for Public Expenditure
1 January 2026
B2G
Chad's 2026 Finance Law makes FEN mandatory for all invoices linked to state public spending. No public expense may be ordered, approved, or paid without a supporting FEN e-invoice. Covered entities include public bodies, autonomous local authorities, associations, NGOs, liberal professions, and ministerial offices. Suppliers must register and issue invoices through the FEN system using DGI-approved software.
FEN Scope Broadened to Institutional Counterparties
1 January 2026
B2B
The 2026 Finance Law broadens FEN to certain VAT-taxable transactions involving institutional counterparties. Covered entities include public bodies, autonomous local authorities, associations and NGOs, liberal professions, ministerial offices such as auctioneers, bailiffs, and notaries, as well as projects. Payment must be made to the identified beneficiary, and beneficiary, invoice, tax, and account details must match.

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Compliance Regime

CTC Model
Clearance
Standards
National FEN standard

Technical Formats

FEN (Facture Électronique Normalisée)

Penalties

Non-Compliant Invoice Rejection
Non-compliant invoices may be rejected in the public expenditure chain. Public expenditure may not be processed on the basis of an invoice unless it is supported by a FEN e-invoice per the 2026 Finance Law .
Latest Update
New Mandate
17 Mar 2026

Chad 2026 Finance Law Introduces Mandatory E-Invoicing for Public Expenses

Chad's 2026 Finance Law makes the standardized electronic invoice (Facture Électronique Normalisée, FEN) mandatory for invoices linked to state public spending from January 1, 2026. No public expense may be ordered, approved, or paid without a supporting FEN e-invoice. FEN also applies to certain VAT-taxable transactions involving institutional counterparties. Suppliers must register and issue invoices through the FEN system using DGI-approved software.

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Michael C.
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Chad's FEN approach is interesting because it limits initial scope to public expenditure only, with VAT taxable transactions involving…

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Official Sources

  • fen.finances.gouv.tdOfficial site
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Frequently asked questions about e-Invoicing in Chad

Yes, e-Invoicing is mandatory in Chad for B2G (since 1 January 2026) transactions.

B2B e-Invoicing in Chad is in a phased rollout since 1 January 2023. FEN (Facture Électronique Normalisée) applies to certain VAT-taxable transactions involving institutional counterparties (public bodies, autonomous local authorities, associations, NGOs, liberal professions, ministerial offices, auctioneers, bailiffs, notaries). Phased rollout; originally introduced under the Finance Law for 2023, broadened by the 2026 Finance Law.

B2G e-Invoicing in Chad is mandatory since 1 January 2026. Mandatory from January 1, 2026 under the 2026 Finance Law. No public expense may be ordered, approved, or paid without a supporting FEN e-invoice. Suppliers must register and issue invoices through the FEN system using DGI-approved software. Non-compliant invoices may be rejected.

Chad supports the following e-Invoice formats: FEN (Facture Électronique Normalisée).

Chad uses the following e-Invoicing standards: National FEN standard.

Chad has penalties for e-Invoicing non-compliance. Non-Compliant Invoice Rejection: Non-compliant invoices may be rejected in the public expenditure chain.
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