Côte d’Ivoire
CIBusinesses issue the facture normalisée électronique (FNE) or, in retail, the reçu normalisé électronique (RNE) through the tax authority's FNE platform, which certifies each document. Côte d'Ivoire has no national Peppol Authority.
Guide reviewed .
Invoicing and electronic documents
FNE platform (facture normalisée électronique)
The Direction générale des impôts (DGI) platform that generates, certifies and transmits invoices in real time. Certification adds an electronic sticker in three parts (a certification QR code, the FNE logo and an annual unbroken invoice number). It is a national system, not connected to Peppol.
FNE invoices issued on the platform, in its mobile app, or by REST API with JSON payloads · Official source: DGI Côte d'Ivoire · Procédure d'interfaçage des entreprises par API (FNE), May 2025
RNE and TERNE (reçu normalisé électronique)
Businesses taxed under the flat-rate regime, and businesses in the trade sector, secure their sales with electronic standardised receipts issued from certified terminals (TERNE) or a mobile app.
RNE receipts with the same three-part sticker · Official source: DGI Côte d'Ivoire · Guide d'utilisation de la plateforme FNE, May 2025
The FNE is a certification regime: the invoice counts because the DGI platform has numbered and certified it, not because of how it travels to the buyer. Businesses using their own ERP integrate it with the FNE API so that every sales invoice, credit note and purchase slip is certified before it is issued. See the DGI API procedure.
Côte d'Ivoire has no Peppol Authority of its own, and the sources reviewed do not connect the FNE to Peppol. A Peppol invoice to an Ivorian buyer would still need an FNE-certified counterpart to support the buyer's deduction.
Legal guide
B2B, B2G, B2C and export · invoices
Mandatory under the 2025 finance lawThe 2025 finance law made the FNE and RNE mandatory, building on the standardised-invoice rules of articles 384 and 385 of the Code général des impôts and article 144 of the Livre des procédures fiscales. Each FNE is marked as B2B (local business, identified by its taxpayer account number), B2C, B2G or B2F (foreign customer). The DGI published its platform guide and API procedure in May 2025. The exact start date of the obligation was not confirmed in the sources reviewed.
Official source: DGI Côte d'Ivoire · Procédure d'interfaçage des entreprises par API (FNE), May 2025Own invoicing systems
Optional API routeA business with its own invoicing system may generate invoices itself and have them certified by the FNE platform through the API. It registers on the test environment, builds and tests the integration, sends specimen invoices to the DGI for validation, and then receives the production URL and API key.
Official source: DGI Côte d'Ivoire · Procédure d'interfaçage des entreprises par API (FNE), May 2025Deductibility and VAT recovery
In forcePwC reports that Côte d'Ivoire has fully implemented the FNE and that only FNE-compliant invoices are accepted for expense deductibility and VAT recovery.
Official source: PwC Worldwide Tax Summaries (secondary) · Côte d'Ivoire, corporate tax administration
Timeline
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Control of the standardised invoice
Before the electronic reform, a DGI service note confirmed that tax audits may extend to the obligation to issue the (then paper) facture normalisée, under article 13 ter of the Livre des procédures fiscales.
Official source: DGI Côte d'Ivoire · Note de service 01516 on control of the facture normalisée, 4 May 2022
Peppol in Côte d’Ivoire
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.