Benin
BJBusinesses issue the facture normalisée through a certified electronic invoicing machine (MECeF) or its online version, e-MECeF, which the tax authority certifies. Benin has no national Peppol Authority.
Guide reviewed .
Invoicing and electronic documents
MECeF (machine électronique certifiée de facturation)
A billing unit, or a company invoicing system homologated by the Direction générale des impôts (DGI) and linked to an invoice control module (MCF), through which the facture normalisée is issued and transmitted. It is a national certification regime, not connected to Peppol.
Facture normalisée with the machine's identification number, signature and electronic code · Official source: Ministry of Economy and Finance of Benin · Code général des impôts 2023 (Law 2021-15 as updated by the 2023 finance law)
e-MECeF
The online, dematerialised version of the MECeF. Taxpayers of any size can issue normalised invoices in a browser with the DGI's e-SFE, or connect their own company invoicing system (SFE) by API once the DGI has approved it after test cases on the test platform.
Normalised invoices with a MECeF/DGI code; API for approved SFE · Official source: DGI Benin · e-MECeF platform
Benin's regime certifies invoices at the moment they are issued. A business either uses a physical MECeF, the DGI's browser-based e-SFE on e-MECeF, or its own invoicing software after the DGI has approved it for e-MECeF. Software vendors must request a developer account, pass the test cases and obtain approval. See the e-MECeF platform.
Benin has no Peppol Authority of its own, and the sources reviewed do not connect e-MECeF to Peppol. The 2021 code replaced earlier tax legislation; the date MECeF was first introduced was not confirmed in the sources reviewed.
Legal guide
B2B and B2C · all operations
MandatoryUnless the Director General grants an exemption, every operation by a person subject to corporate tax, business profits tax, the synthetic professional tax (TPS) or VAT must be covered by a facture normalisée or an equivalent document. Buyers must ask for and obtain one.
Official source: Ministry of Economy and Finance of Benin · Code général des impôts 2023 (Law 2021-15 as updated by the 2023 finance law)Invoicing software
Homologation requiredCompany invoicing systems, whether sold or built in-house, must meet DGI technical specifications and be homologated before use, and must keep data unalterable, secure and archived. Importing or distributing the machines requires approval from the Minister of Finance.
Official source: Ministry of Economy and Finance of Benin · Code général des impôts 2023 (Law 2021-15 as updated by the 2023 finance law)Penalties
In forceSelling without a facture normalisée costs five times the amount not invoiced, with a minimum of XOF 500,000 per invoice and caps by business size, rising to ten times on repetition with possible three-month closure. Unhomologated system providers face a XOF 5 million fine.
Official source: Ministry of Economy and Finance of Benin · Code général des impôts 2023 (Law 2021-15 as updated by the 2023 finance law)Cost relief
Available on requestBusinesses that acquire certified machines can recover the purchase cost as a tax credit, spread over three years for businesses under the real regime and refunded in full after one year for TPS businesses.
Official source: Ministry of Economy and Finance of Benin · Code général des impôts 2023 (Law 2021-15 as updated by the 2023 finance law)
Timeline
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Current tax code in force
Law 2021-15 of 23 December 2021 on the Code général des impôts took effect, including the facture normalisée and MECeF articles 481 to 483.
Official source: Ministry of Economy and Finance of Benin · Code général des impôts 2023 (Law 2021-15 as updated by the 2023 finance law)
Peppol in Benin
- Directory participants
- 2
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse2 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 |
Registration dates in the current Directory snapshot.