Côte d'Ivoire — FNE
Since 2025, the Ivorian Direction générale des impôts certifies invoices through the FNE platform (Facture normalisée électronique): every invoice or receipt gets an electronic sticker and a QR, without which it is not valid.
| Regime code | ci_fne |
| Country | CI |
| Authority | Direction générale des impôts |
| Transport | Authority API |
| Covers receipts | Yes |
| Offline | Queue then submit |
Enrolling
- In your FNE taxpayer space (
fne.dgi.gouv.ci), declare a point of sale and an establishment, and generate an API token. - Finance → Compliance → Côte d'Ivoire — FNE → Enable:
| Field | Value |
|---|---|
| FNE API URL | https://external.fne.dgi.gouv.ci; sandbox: http://54.247.95.108/ws |
| API token | From the taxpayer space |
| Declared point of sale, Establishment | The declared codes |
What leaves
Every sale on issue (/external/invoices/sign), with the type (invoice or receipt), the customer (NCC if they have one), lines, taxes (VAT 18%, reduced VAT 9%, exemption) and payment method. Refunds go as credit notes (/external/invoices/{id}/refund).
Answer
The FNE reference, the sticker (the code and its rendering), the verification QR, printed on the document. A refusal shows the DGI's message.
Offline
Sales made without network leave on reconnection. The DGI tolerates a delay; the document printed offline reads "awaiting certification" and the sticker appears on reprint.