Return to mapElectronic invoicing in Benin
In Benin, electronic invoicing is known as the Facture Normalisée. It was introduced by the government in 2020 as a mandatory measure to combat tax fraud and enhance the overall security of commercial transactions.
Characteristics of Electronic Invoicing in Benin
The introduction of the Facture Normalisée is part of the government’s strategy to modernize tax administration and align with the guidelines of the West African Economic and Monetary Union (WAEMU).
This regional body aims to unify tax policies and regulations to streamline trade across its member states.
The implementation of electronic invoicing is led by the General Directorate of Taxes (Direction Générale des Impôts - DGI). The Facture Normalisée ensures that all invoices are issued in a standardized electronic format, ensuring transparency and traceability in business transactions.
Mandatory Use
The requirement to use electronic invoicing was introduced in Benin in 2020. However, for now, the reform only applies to taxpayers who have been subject to VAT since 2020.
Electronic invoicing primarily covers B2B (business-to-business) and B2G (business-to-government) transactions.
While electronic invoicing is not mandatory across all sectors just yet, more comprehensive regulations are expected in the coming years, extending the requirement to businesses of all sizes.
Invoice Format
The tax authority in Benin has designated JSON as the format for electronic invoices. JSON is a compact format that minimizes file size, making it ideal for fast online transmission and efficient archiving.
Electronic Signature
Applying an electronic signature to the digital invoice is not mandatory.
Archiving
The 2018 Digital Code establishes the regulatory framework for the digital economy and e-commerce in Benin. This code defines electronic storage as part of its broader scope, which also includes e-commerce, personal data protection, cybersecurity, and combating cybercrime. In general, accounting records (including invoices and other documents) must be stored for a period of 10 years.
The Process of Electronic Invoice Issuance
Benin’s electronic invoicing model features a central billing platform, similar to other systems in the region. Taxpayers must submit their invoices to this platform for validation before they are considered legally compliant.
The process works as follows:
- The issuer generates the electronic invoice in JSON format and sends it to the e-MCF platform managed by the DGI (General Directorate of Taxes).
- The e-MCF platform provides a real-time response, calculating and returning the invoice totals based on the submitted data.
- The issuer is given 2 minutes to send another request and must decide whether to confirm the invoice for official registration or reject it.
- Upon approval, the invoice is assigned a QR code, an official invoice number, and other identifiers by the government.
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