Electronic invoicing guide
Côte d’Ivoire
Digital reporting requirements
Clearance
Obligatory
Mandatory for B2B, B2C and B2G
Authority
Direction Générale des Impôts – DGI.
Platform
DGI System
Format
Likely XML or JSON, guidelines pending publication
Storage time
6 to 10 years depending on the transaction.
Reporting and processes
Invoices must be live reported to the DGI. It then provides and electronic time signature and unique digital identification number. An electronic tax office stamp is included. Only at this point may the sales invoice be forwarded to the customer.
Upcoming legislative changes
The obligation is active for some years now but there are some updates in the system aimed to be implemented in 2025.
Introduction of Standardized Electronic Invoicing: Starting in January 2025, Côte d’Ivoire will implement mandatory standardized electronic invoicing, led by the Direction Générale des Impôts (DGI), to enhance fiscal compliance and improve tax administration.
Implementation Framework: The legal foundation for the new system has been approved, with a ministerial decree set to outline a phased implementation process, allowing businesses time to adapt during a transitional period until the end of Q1 2025.
Inclusivity for Economic Operators: The electronic invoicing system will apply to all economic operators, ensuring that traditional paper invoice elements are incorporated into the electronic format for seamless compliance.
Support for SMEs: While larger businesses may find the transition easier with the FNE platform for invoice certification, smaller enterprises may face challenges, prompting the DGI to provide guidance and support for smooth adoption.
Enhanced Compliance Features: The new system includes real-time numbering of invoices, mandatory electronic tax stamps validated by the DGI, and archiving requirements for electronic invoices ranging from 6 to 10 years, reinforcing fiscal control and transparency
Links of Interest and documents
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