E-invoicing mandate — Côte d’Ivoire
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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6/1/2025
Côte d’Ivoire · between businesses in force unverified
⚠ The paper facture normalisée continued to run alongside for months: until 1 and 11 December 2025 respectively for the real regimes and for micro-enterprises, and until 13 February 2026 for the taxe d'État de l'entreprenant. Registration on the FNE platform has since been a precondition for the tax clearance certificate.
Legal basis: arrêté n° 0337/MFB/DGI/DLCD/SDL/bke du 09 mai 2025, art. 8 (art. 6 de l'annexe fiscale à la loi de finances 2025) — régime du réel normal · Last reviewed: 10/27/2026 -
7/1/2025
Côte d’Ivoire · between businesses in force unverified
Legal basis: arrêté n° 0337/MFB/DGI/DLCD/SDL/bke du 09 mai 2025, art. 8 — régime du réel simplifié · Last reviewed: 10/27/2026 -
8/1/2025
Côte d’Ivoire · between businesses in force unverified
Legal basis: arrêté n° 0337/MFB/DGI/DLCD/SDL/bke du 09 mai 2025, art. 8 — régime des microentreprises · Last reviewed: 10/27/2026 -
9/1/2025
Côte d’Ivoire · between businesses in force unverified
Legal basis: arrêté n° 0337/MFB/DGI/DLCD/SDL/bke du 09 mai 2025, art. 8 — régime de l'entreprenant · Last reviewed: 10/27/2026
Platforms and authorities
FNE · DGI
What Invoiceflair can do — Côte d’Ivoire
Côte d’Ivoire: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.