Côte d’Ivoire is moving invoices from “issue now, check later” to clearance – no invoice reaches the buyer until the tax authority validates it. The reform centers on the Facture Normalisée Électronique (FNE) for invoices and the Reçu Normalisé Électronique (RNE) for retail receipts. The model goes nationwide through a phased roll-out in 2025, culminating in full coverage from 1 September 2025.
At-a-glance Dates
- Registration on the FNE platform opened 24 February 2025.
- Issuance obligations phase in by taxpayer regime and complete on 1 September 2025 (RNI → RSI → RME → TEE/TCE).
- Physical (paper) invoices are exceptionally tolerated until 2 September 2025 during cutover.
Legal Basis & Governance
The mandate is rooted in the Annexe fiscale 2025 and an implementing Arrêté n°0337 (9 May 2025) defining modalities and scope. Strategy and public messaging are led by the Direction Générale des Impôts (DGI) and the Ministry of Finance.
FNE vs. RNE – Two Standardized Documents
- FNE: The electronic invoice for B2B/B2G (and, where required, B2C).
- RNE: The electronic receipt for B2C, generated through POS terminals or the designated app. Both are validated by DGI before delivery to the customer (clearance).
Scope of the Mandate
Coverage is broad: VAT-registered taxpayers issuing B2B, B2C, and B2G documents fall in scope by the phased dates.
Notable Exclusions (Current Framework)
Exemptions include public utility concessionaires (water, electricity, telecom), entities under oil production-sharing contracts, airlines, pharmacies, fuel stations (fuel sales), the postal service, banks/insurers, certain concessionary transport operations, and non-resident companies without a physical presence. Validate your exact case if you operate mixed activities.
Clearance Mechanics – What “Real-time” Actually Means
You transmit the invoice data to DGI; only after successful pre-validation and return of the tax markers can the invoice be legally delivered. This reduces invoice fraud, tightens audit trails, and standardizes controls across sectors.
Mandatory Markers on a Valid FNE Invoice
Each compliant e-invoice must display: (i) certification QR code, (ii) official FNE visual, (iii) real-time fiscal number, (iv) electronic fiscal seal. Missing one? It’s not a legal FNE.
Issuance Channels – Choose the Right Lane
Four authorized methods are available, which you can combine by volume and process design:
- API/ERP integration directly with DGI;
- FNE web portal (browser);
- Official mobile app (suited to freelancers/micro-enterprises);
- Electronic payment terminals (for standardized receipts).
Onboarding Sequence (Pragmatic View)
- Register on the FNE portal; 2) decide your channel(s); 3) map master data and tax codes; 4) build/validate the interface (API, portal, or app); 5) test all business scenarios (credit notes, advances, cancellations, mixed VAT, exports, exemptions); 6) train finance, sales, and IT to recognize invalid documents instantly.
Timeline in Detail
- RNI (large/complex) → obligation from 1 Jun 2025
- RSI (SMEs) → from 1 Jul 2025
- RME (micro/freelancers) → from 1 Aug 2025
- TEE/TCE → from 1 Sep 2025
- Paper invoices tolerated until 2 Sep 2025 for transition only.
Policy Intent
Authorities frame FNE as a lever to curb fraud, raise transparency, and improve revenue collection -without increasing statutory rates – by broadening the base and tightening real-time oversight.
Archiving & Retention
Keep e-invoices – and the clearance response metadata – securely for 6–10 years (depending on taxpayer classification). Store originals plus returned identifiers so audits aren’t scavenger hunts.
Operational Controls that Pay off
- Enforce immutability for returned fiscal numbers and seals;
- Automate reject handling with clear user prompts;
- Ensure printed/PDF representations embed the QR + FNE visual;
- Adopt role-based access and certificate hygiene;
- Align internal retention with the upper bound of legal periods.
Common Pitfalls (and Fixes)
- Late QR/seal overlay: Not allowed – these are returned by DGI upon clearance, not added post-facto.
- RNE via ERP: Receipts must originate from POS terminals/app, not generic ERP printouts.
- Assuming exemption: Some sectors are excluded, but mixed activities can still trigger FNE duties – perform a scope check per transaction flow.
Macro Takeaway
Think of the QR as the passport and the seal/number as the entry stamp. No stamp, no travel – no seal/QR, no invoice. Clearance is the new gatekeeper.
Action Checklist (This Week)
- Confirm your regime and go-live date;
- Finalize channel choice (API vs portal/app vs POS);
- Validate schema & fields for markers;
- Complete end-to-end tests across edge cases;
- Update archiving and access controls;
- Brief stakeholders on spotting invalids and handling rejects.
Sources & Official References
Core facts, dates, and mechanics are supported by the Ministry of Finance/DGI releases and official materials, including the Annexe fiscale 2025 and Arrêté 0337; supplementary implementation detail reflects public technical explainers aligned with those texts.
