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FEN starts with public expenditure and DGI-approved software

Regulatory·18 March 2026·2 replies·9 likes·Last post 19 March 2026·Reply

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Michael C.18 March 2026
Chad's FEN approach is interesting because it limits initial scope to public expenditure only, with VAT taxable transactions involving institutional counterparties as a secondary scope. That is a sensible phased entry, much narrower than the all B2B sweep some neighbours have taken. The DGI approved software requirement is the bit suppliers will struggle with, certification processes in the region tend to take time.
Aisha B.19 March 2026
Quick one, do we know if FEN will use a national format or sit on top of an existing CEMAC framework? I have not seen anything definitive.
Catherine D.19 March 2026
As far as I can tell it is national for now. CEMAC has been talking about a regional e-invoicing framework for a while but nothing operational. Chad seems to have decided to move ahead unilaterally. There is a small risk of having to retrofit the system if a CEMAC standard does emerge, but realistically that is years away.

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Chad at a glance

B2B:
Phased
B2G:
Mandatory
B2C:
None
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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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