Electronic invoicing in Cote d'Ivoire

Mandatory Use

• Companies under the Normal Tax Regime (RNI): December 1, 2025.
• Companies under the Microenterprise Regime (RME): December 11, 2025.
• Companies under the “Entreprenant” Regime (including both the municipal tax and the state tax applicable to this category): December 22, 2025.

Invoice Format

Electronic invoices must adhere to the technical specifications established by the DGI, including structured data fields and mandatory fiscal elements. Invoices are automatically and instantly numbered by the tax administration itself, which necessitates a direct connection between the taxpayer’s systems and the DGI’s web services.

Electronic Signature

Each invoice must include an electronic fiscal stamp, which functions as a validation and authentication mechanism. This stamp is generated by the DGI and serves the same purpose as a legally recognized electronic signature under tax authority standards.

Invoice Archiving

Taxpayers must ensure the digital preservation of electronic invoices for a period ranging from 6 to 10 years, in accordance with existing national regulations and dependent on the nature of the documents and the business sector involved.

Administrative Requirements

To issue electronic invoices, companies must:

• Be registered with the DGI
• Integrate their management system (ERP/Invoicing solutions) with the government’s tax platform
• Ensure the ability to generate, transmit, and receive invoices in compliance with the technical standards defined by the tax authority

Fiscal Control

Côte d’Ivoire has adopted a clearance model, meaning that invoice validation by the tax administration is required before the invoice can be delivered to the customer. This approach allows the DGI to exercise real-time oversight of commercial operations through the assignment of a unique identification number and validation of the fiscal stamp.

Operational Flow

The general workflow for electronic invoicing in Côte d’Ivoire is as follows:

1. The taxpayer generates the electronic invoice from their ERP or invoicing solution
2. The invoice is sent to the DGI for validation and stamping.
3. Once approved, the invoice is digitally numbered and returned to the issuer.
4. The validated invoice is delivered to the end customer.

This process is seamlessly integrated through web services, requiring robust technological solutions, such as EDICOM’s integrated platform, to ensure regulatory compliance and traceability of all transactions.