IVORY-COAST-DGI

Ivory Coast DGI SFN Standardised Invoice System.

Definition

Cote d'Ivoire DGI: Cote d'Ivoire General Tax Code CGI. Taxes: VAT 18% standard (reduced rate 9% certain goods), IBIC 25% (Industrial Commercial Profits Tax), IGR progressive, BNC Non-Commercial Profits, Patente Business License, ITS Salary Income Tax. e-impots portal launched 2015 (mandatory e-filing for large enterprises since 2017). Standardised Invoice System (SFN): invoice standardisation, QR code, ERP integration, 2023 pilot, mandatory phased rollout 2025 large enterprises revenue >XOF 1 billion, 2026 mid-size, 2027 all. UEMOA member regional harmonisation.

Origin

Cote d'Ivoire DGI historic organisation ; e-impots portal 2015 ; mandatory e-filing for large enterprises 2017 ; SFN Standardised Invoice pilot 2023 ; rollout 2025-2027.

Example in context

SIFCA Group (Cote d'Ivoire palm oil, rubber, sugar) files monthly VAT, IBIC via e-impots DGI: VAT 18% domestic + 0% exports to EU, IBIC 25% on profits ~XOF 200 billion/year ; SFN Standardised Invoice 2024 pilot.

Related terms

• Senegal DGID — UEMOA neighbour.