Standardized Electronic Invoicing (FNE) in Côte d’Ivoire marks the mandatory shift from paper invoices to certified electronic invoices. The system is mainly based on Article 6 of the tax annex to Finance Law No. 2024-1109 of 18 December 2024 on the State budget for 2025, which amended the rules on standardized electronic invoices and extended the mechanism to all VAT taxpayers. Its practical implementation is governed by Order No. 0337 of 9 May 2025 on the procedures for implementing the standardized electronic invoicing system.
Officially launched in July 2025, FNE aims to secure public revenue, improve VAT collection, and enhance the traceability of commercial transactions. It applies progressively to businesses operating in Côte d’Ivoire, regardless of their tax regime, although certain sectors or entities may benefit from specific exemptions, such as water, electricity and telecommunications providers, pharmacies, insurance companies, airlines and transport companies not subject to VAT.
Registration is carried out through the dedicated FNE platform. Taxpayers may use three procedures: the standard procedure, through the FNE platform or mobile application; the API integration procedure, for businesses using their own invoicing software; and the procedure based on standardized electronic receipt issuing terminals (TERNE), mainly for small or micro-businesses and businesses using cash registers.
Invoices and receipts generated through the system are certified by an electronic signature and include three authentication elements: the FNE visual mark, a QR code and a standardized numbering format. The invoice must clearly display the supplier’s legal and tax identity, including company name, taxpayer account number (NCC), RCCM number, tax regime, tax office and bank details. For B2B transactions, the customer’s identity, address and NCC are essential to support expense deduction and VAT recovery.
The invoice must also describe the goods or services supplied, the date and time of issuance, quantities, unit prices, applicable VAT rates, amounts excluding tax, VAT amounts, total amount including tax and payment method. Disbursements must be documented and meet strict conditions to remain outside the VAT scope.
For businesses, FNE offers clear benefits: automated numbering, stronger credibility, improved compliance and secure digital archiving. However, the reform also raises practical challenges, including system integration, staff training, data quality, customer identification and real-time compliance monitoring. The DGI reviews invoice data before validation, and non-compliance may lead to fines, tax adjustments, business restrictions and legal action.
The FNE should therefore be treated not merely as a technical invoicing tool, but as a major tax compliance reform requiring preparation, internal procedures and proper digital governance.
