Business Law

Standardized e-invoicing in Côte d'Ivoire: everything you need to know

Since July 1, 2023, Côte d'Ivoire has taken a new step in the fight against tax fraud with the nationwide rollout of the standardized e-invoice (FNE).

What is a standardized e-invoice?

The standardized invoice is a tax document that complies with standards set by the Directorate General of Taxes (DGI). It is now issued electronically through an approved system that automatically transmits data to the DGI platform.

Who is affected?

All taxpayers subject to VAT: large companies, SMEs/micro-enterprises, and regulated liberal professions.

How to become compliant

  • Register on the DGI's e-invoicing platform
  • Choose a certified invoicing software
  • Train staff on the new procedures
  • Ensure real-time data transmission

Penalties for non-compliance

Any non-compliant taxpayer is exposed to a tax fine of up to 5 million FCFA, rejection of their accounts, and possible temporary closure.

ANKHURA CONSEIL supports businesses in becoming compliant with standardized electronic invoicing.

Sources & official texts cited

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