General information
| Country | Continent | Country Code | Capital | Area sq. km | Population |
|---|---|---|---|---|---|
| Côte d’Ivoire | W. Africa | .ci | Yamoussoukro | 322,463 | 29,344,847 |
| Real GDP P/C $US | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| 5,300 | 10,150 | 5,300 | 12.11 | 162 | 45 |
Page last updated: 2026
Authority
Direction Générale des Impôts (DGI)
BP V 103 Abidjan, République de Côte d’Ivoire
Abidjan Plateau, Cité Administrative, Tour E
Tel: +225 27 20 21 10 90 / 27 20 21 90 81 / 27 20 21 71 08
Email: infodgi@dgi.gouv.ci
About
Since December 1, 2025, all businesses established in Côte d’Ivoire must issue standardized electronic invoices.
The obligation applies to all companies in Côte d’Ivoire, regardless of size or tax status. The scheme covers all types of transactions: between businesses (B2B), to individuals (B2C), government agencies (B2G), and internationally (exports). Exemptions exist but remain rare.
The FNE (Electronic Tax Stamp) is not simply a file format. It is a complete process: each invoice must receive an electronic tax stamp and a unique tax number assigned by the DGI (General Directorate of Taxes) before it is legally valid. An invoice delivered to a client without this stamp has no legal value under Ivorian tax regulations.
1. The taxpayer generates the invoice in its billing system, whether it is the official FNE web platform, certified software or an ERP connected by API.
2. The invoice is transmitted in real time to the DGI’s digital platform.
3. The DGI validates the invoice and assigns it an electronic tax stamp as well as a unique tax number recorded in an uninterrupted annual sequence.
4. Only after this validation invoice can be given to the customer. No invoice can be legally issued without first receiving this stamp and number.
A valid FNE must include an electronic sticker which replaces the earlier use of a paper sticker. The electronic sticker is composed of three inseparable elements:
- The official FNE logo: the logo or visual identifier recognized by the DGI, attesting that the invoice has been processed by the official platform.
- A standardized invoice number: This number is part of an uninterrupted annual sequence specific to each company. It cannot be duplicated, skipped, or reassigned.
- A QR code issued by the DGI: This code allows any recipient, whether customer, partner or government agent, to instantly verify the authenticity of the invoice by scanning it.
In addition to these three components of the electronic invoice, the invoice must also include the NCC, (Taxpayer Identification Number), which identifies the taxpayer.
There are three possible billing systems for issuing fiscal invoices.
- Official FNE web platform is online interface provided by the DGI.
- API integration provides connection between the taxpayer’s existing management system (ERP, accounting software) and the FNE platform via a programming interface.
Standalone invoice terminal (TERNE) offered by vendor approved by the DGI, mainly for small or micro-businesses and businesses using cash registers.