Côte d’Ivoire extends the electronic standardised invoice (FNE) obligation to every TVA taxpayer

What changed in detail

Article 6 of the fiscal annex to Côte d’Ivoire’s Loi de finances n° 2024-1109 du 18 décembre 2024 (the budget law for 2025) extends the obligation to issue the facture normalisée électronique (FNE) to all TVA taxpayers (redevables de la TVA).

Before this, the obligation rested only on suppliers of goods and services operating through electronic channels, under article 15 of the 2019 fiscal annex. Manufacturers, traders, craftsmen and service providers who did not sell electronically kept using the paper facture normalisée introduced in 2005.

The text of Article 6:

• adds a secure hologram or electronic sticker to the mandatory particulars in CGI article 384, and covers cash receipts secured by the FNE platform;
• rewrites articles 13 bis, 13 ter, 13 quater, 13 sexies, 144 and 145 of the Livre des Procédures Fiscales so that the control provisions refer to the electronic invoice; article 144 now lists the particulars an electronic invoice must carry, including the taxpayer identifier, the date and time of issue and the invoice number;
• creates LPF article 171 bis, which treats deliberately disconnecting FNE installations as resistance to tax.

The law sets no start date for the extension. Amended LPF article 144 leaves the implementing rules to an arrêté of the Minister in charge of the Budget, and the paper facture normalisée stays in use until the FNE is effectively in place.

What it means

This record has no effective date, on purpose. The law hands the timing to an implementing arrêté. The DGI’s FNE material refers to an arrêté n° 0337 of 9 May 2025, but we have not been able to read an official copy of it, so we do not give a date for when the obligation started to bite.

The FNE is in operation now. By September 2026 the DGI was enforcing technical conformity on businesses that issue FNEs through its API interface, under threat of suspending their keys (Côte d’Ivoire sets a 29 October 2026 FNE API conformity deadline). Any TVA taxpayer still relying on the paper facture normalisée should confirm its position with the DGI rather than assume the paper fallback still applies to it.