Côte d'Ivoire Goes Digital: Mandatory Electronic Invoicing Redefines the Invoice in Ivory Coast

Ivory Coast Launches Mandatory Electronic Invoicing: Compliance Required by 1 September 2025

In 2025, Côte d’Ivoire is entering a transformative phase with the introduction of a mandatory electronic invoicing system that is set to reshape how businesses handle their invoicing processes. Spearheaded by the Direction Générale des Impôts (DGI), this reform establishes a standardised electronic invoicing regime known locally as Facture Normalisée Électronique (FNE). The move is part of a broader strategy to modernise tax administration, improve real-time fiscal control, and enhance transparency across all sectors.

Ivory Coast Launches Mandatory E-Invoicing Reform

The rollout began with the opening of the FNE platform registration in February 2025. A phased implementation plan commenced, initially targeting taxpayers under specific tax regimes. This gradual approach culminates on 1 September 2025, when e-invoicing becomes mandatory for all VAT-registered taxpayers, spanning B2B, B2C, and B2G transactions. This phased timeline allows businesses to adapt smoothly to the new requirements, aligning with the directorate’s vision of streamlined, digital tax compliance.

The Role of the Direction Générale des Impôts (DGI) in E-Invoicing

Every electronic invoice issued under this system must include several essential elements to be legally valid. An invoice must include a certification QR code, the official FNE visual or logo, a real-time fiscal number generated by the DGI, and an electronic fiscal seal that validates the invoice’s authenticity. These elements ensure that every invoice is immediately recognised, verified, and recorded in real time before it is sent to the customer, guaranteeing trust and compliance.

E-Invoices: Issuance Methods and Digital Services Provided

Issuance of e-invoices can be carried out through multiple methods authorised by the DGI, offering flexibility to accommodate different types of taxpayers. Businesses may integrate directly via API with their ERP or invoicing systems for seamless transaction flow - reach out to eezi for more information. Alternatively, the FNE web platform provides a browser-based interface suitable for many enterprises, while a mobile app targets freelancers and micro-enterprises. Additionally, standardised electronic receipts can be generated at points of sale via electronic payment terminals. All these channels are designed to guarantee that the invoicing system functions in real time, ensuring accuracy and compliance.

Coverage and Exemptions Within Côte d’Ivoire’s Invoicing System

The system covers an extensive range of taxpayers but exempts certain sectors, including public utilities, airlines, banks, and entities without a physical presence in Côte d’Ivoire. During a transitional period, paper invoices may still be used up to 2 September 2025, after which invoices must comply fully with the electronic standards set by the DGI.

Retention and Archiving Requirements for VAT-Registered Taxpayers

Once issued, e-invoices must be stored securely for a period ranging from six to ten years, depending on the taxpayer’s classification. This retention ensures that the invoicing system maintains full audit trails, facilitating future inspections and verifications.

Benefits of Digital Invoicing for Businesses and the Economy

The DGI’s reform goes beyond mere digitisation; it signals a fundamental shift in how Côte d’Ivoire approaches tax compliance and administration. By enforcing real-time oversight of invoices, the directorate aims to reduce fraud, simplify administrative burdens, and promote fairness among taxpayers. The new standardised electronic invoicing system not only modernises fiscal processes but also supports improved business competitiveness through streamlined operations.

It is important to understand that the introduction of the FNE platform and mandatory e-invoicing also supports the government’s broader ambition to enhance tax revenue collection and promote digital economic transformation. The real-time validation mechanism means that tax authorities receive instant data on transactions as they occur, reducing the risk of invoice manipulation and undeclared sales. This transparency is essential for establishing a level playing field among businesses, allowing compliant taxpayers to thrive without being undercut by those evading their tax obligations.

Preparing for September 1: The Critical Deadline for Full Compliance

It is crucial that businesses begin preparations now by registering promptly on the FNE platform and familiarising themselves with the system’s requirements. This includes updating their accounting and invoicing software to ensure compatibility with the FNE standards and selecting the most suitable issuance method – whether API integration, mobile app, web platform, or payment terminals. The transitional phase allows for a smooth learning curve, but as of 1 September, all invoices must strictly comply with the new electronic format. Failure to adhere could result in penalties or other administrative complications. To ensure a seamless transition and guarantee compliance, businesses can partner with eezi, a trusted global e-invoicing provider, for expert guidance, rapid onboarding, and fully integrated solutions that meet FNE requirements from day one.

The Future of Invoicing in Côte d’Ivoire: Real-Time Tax Control through the FNE Platform

In conclusion, the introduction of e-invoicing in Côte d’Ivoire marks a pivotal milestone for the country’s invoicing system. By 1 September 2025, compliance with the FNE requirements will be mandatory for all relevant taxpayers, signalling a fully digital and integrated approach to issuing invoices. This reform promises to usher in a new era of fiscal modernity, driving efficiency and transparency for businesses and the tax authorities alike. As Côte d’Ivoire embraces this evolution, both the private sector and the government stand to benefit from a more accountable, trustworthy, and technologically advanced fiscal environment.