Côte d'Ivoire
Voluntary, no mandate yet
Mandate Overview
The mandate
Côte d'Ivoire's General Directorate of Taxes (Direction Générale des Impôts, DGI) operates a certified invoice (Facture Normalisée) regime that has been in force since 2005, requiring taxpayers to issue invoices on DGI-approved certified blanks or through DGI-validated software. A more comprehensive structured e-invoicing framework — branded as the SFE (Système de la Facture Électronique) — has been in development through 2024-2025 as part of the country's broader digital tax administration modernization. As of early 2026, the structured CTC mandate is not yet in force; the existing Facture Normalisée regime continues to apply.
Timeline
Key milestones
Facture Normalisée (certified invoice) regime introduced
DGI launches certified invoicing software approval program
Structured e-invoicing framework (SFE) drafting underway
Anticipated launch window for SFE phased rollout (pending DGI specifications)
Flowie Coverage
How Flowie supports Côte d'Ivoire
Flowie tracks Côte d'Ivoire regulatory developments. Native generation and transmission for Ivorian domestic flows is on the roadmap as the SFE framework consolidates and the DGI publishes binding technical specifications.
FAQ
Common questions
Is e-invoicing mandatory in Côte d'Ivoire?
What is the difference between Facture Normalisée and SFE?
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