FNE

Côte d'Ivoire DGI e-invoicing mandate, certification model.

Definition

FNE requires every invoice to be certified by the DGI platform before it reaches the buyer. The certified invoice carries a QR code, the official FNE visual, a real-time fiscal number and an electronic seal. Issuance is via the FNE portal, the official app, or an ERP connected by API.

Origin

Defined by decree n°0337 of 9 May 2025 setting the rules of the Facture Normalisée Électronique, published by the Direction Générale des Impôts (DGI) of Côte d'Ivoire ; mandatory from 1 June 2025 for large enterprises.

Example in context

An Abidjan wholesaler posts its invoice to the DGI FNE API ; the platform returns in real time the fiscal number, the electronic seal and the virtual sticker (QR code) to print on the invoice handed to the buyer.

Related terms

• FNE Virtual Sticker — the digital fiscal seal replacing the paper sticker.
• Ivory Coast DGI — the tax authority operating FNE.