Côte d'Ivoire E-Invoicing

Key compliance facts

About Côte d'Ivoire E-Invoicing

Côte d'Ivoire launched its national e-invoicing platform Facture Normalisée Électronique (FNE) on 21 July 2025, with full mandatory rollout from 1 September 2025 for B2B, B2C and B2G transactions. From that date, paper invoices are no longer accepted as valid fiscal documents. The system is operated by the Direction Générale des Impôts (DGI). By February 2026, more than 52,000 businesses were registered on the platform with approximately 80% of large-segment (Régime Normal d'Imposition) taxpayers onboarded. The FNE is part of a wider digital tax modernisation programme designed to combat VAT fraud and improve tax collection efficiency.

Implementation Phases

1. ✓

   FNE platform launch

   Jul 21, 2025

   DGI launches the national FNE e-invoicing platform.

2. ✓

   Mandatory mandate

   Sep 1, 2025

   B2B, B2C and B2G e-invoicing mandatory; paper invoices invalid.

3. ◉

   Adoption scale-up

   Feb 2026

   DGI reports 52,000+ businesses registered, ~80% of large taxpayers onboarded.

Key Compliance Facts

• Mandate covers B2B, B2C and B2G — one of Africa's broadest scopes
• Paper invoices no longer fiscally valid from 1 September 2025
• 52,000+ businesses registered on FNE as of February 2026
• Operated by Direction Générale des Impôts (DGI)
• Part of broader WAEMU regional fiscal digitalisation

Frequently Asked Questions

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