Ivory Coast — DGI e-invoicing: SIGICI and FNE 2026

Côte d'Ivoire is rolling out the Standardised Electronic Invoice (Facture Normalisée Électronique, FNE) integrated with its Integrated Tax Management System (SIGICI), under the authority of the Direction Générale des Impôts (DGI). The FNE replaces the legacy paper standardised invoice; mandatory for large enterprises since 2024, generalisation scheduled for 2026 by the 2024 Finance Act (article 31).

Regulatory timeline

• 2005 — Paper Standardised Invoice. Côte d'Ivoire institutes by Ministerial Order the Standardised Invoice (FN), with stub-counterfoil and DGI-issued fiscal sticker on invoice blocks.
• 2018-2022 — SIGICI. Roll-out of the Integrated Tax Management System of Côte d'Ivoire (SIGICI), DGI e-service platform: e-DSF (filing), e-Payment, taxpayer management.
• 28 December 2023 — Act 2023-1010 (2024 Finance Act), article 31. Creates the Standardised Electronic Invoice (FNE) and mandates its gradual adoption: mandatory for large enterprises on 1 January 2024.
• 1 January 2024 — FNE mandatory for large enterprises. First wave: taxpayers under the Large Enterprise Directorate (DGE) — approximately 1,200 taxpayers.
• 2024 — 2024 Tax Annex. Operational clarifications on FNE emission, software vendor accreditation, and non-compliance penalties.
• 1 July 2025 — Phase 2 mid-sized. Extension to taxpayers under the Medium Enterprise Directorate (DME).
• 1 January 2026 — Phase 3 SME. Generalisation to all VAT-registered taxpayers, per the 2024 Finance Act timetable.

Technical schema

The FNE format is a proprietary DGI JSON transmitted via REST API to SIGICI. Characteristics:

• NCC: Numéro de Compte Contribuable — 7 digits + 1 check character (e.g. 1234567H). Mandatory for both seller and buyer in B2B.
• FNE Number: unique sequential identifier assigned by SIGICI after acceptance; must appear on the visual representation, as a DGI QR Code and in clear text.
• Currency: XOF (West African CFA franc UEMOA, ISO 4217 XOF, fixed parity 1 EUR = 655.957 XOF).
• VAT rate: 18% standard, 9% intermediate (transport, hospitality), 0% export. VAT code referenced per the Ivorian General Tax Code.
• AIRSI: Acompte sur Impôt sur le Revenu du Secteur Informel — specific code to carry for certain Impôt Synthétique regime taxpayers.

{
  "typeDocument": "FNE",
  "numeroDocument": "FNE-2026-0000142",
  "dateEmission": "2026-05-19",
  "vendeur": {
    "ncc": "1234567H",
    "raisonSociale": "Ediverse Demo Côte d'Ivoire SARL",
    "adresse": "Plateau, Abidjan",
    "regimeFiscal": "RNI"
  },
  "acheteur": {
    "ncc": "9876543K",
    "raisonSociale": "Customer Demo Sarl"
  },
  "lignes": [
    {
      "designation": "Prestation cloud mai 2026",
      "quantite": 1,
      "uniteMesure": "U",
      "prixUnitaireHT": 1000000,
      "tauxTVA": 18.0,
      "montantTVA": 180000,
      "montantTTC": 1180000
    }
  ],
  "totalHT": 1000000,
  "totalTVA": 180000,
  "totalTTC": 1180000,
  "devise": "XOF"
}

Submission flow

SIGICI acts as a clearance hub: the seller submits the payload via POST /api/fne/factures, the DGI validates schema, NCC, amount/VAT consistency, then returns the FNE Number and a QR Code encapsulating that identifier. The printed or PDF visual representation must display the QR.

┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Seller CI    │───>│ SIGICI / DGI       │───>│ Buyer CI     │
│ (ERP, JSON)  │    │ sigici.dgi.gouv.ci │    │ (PDF + QR)   │
└──────────────┘    └─────────┬──────────┘    └──────────────┘
                              │
                              ▼
                  ┌──────────────────────┐
                  │ NCC validation +     │  ← FNE Number +
                  │ assigns FNE Number   │     DGI QR Code
                  └──────────────────────┘

For the buyer, input VAT deduction is conditional on a valid FNE invoice: absence of FNE Number makes the invoice unenforceable for the tax authority.

Validation

• SIGICI portal: sigici.dgi.gouv.ci — production. Access via DGI digital certificate.
• DGI website: dgi.gouv.ci — announcements, tax annexes, FNE communiqués.
• FNE technical documentation: JSON schemas, VAT code lists and accredited vendor list published by the DGI FNE project cell.
• Vendor accreditation: any solution emitting to SIGICI must obtain DGI accreditation after technical and compliance audit.

Common pitfalls

1. NCC with check letter. The Ivorian NCC combines 7 digits + 1 letter (DGI algorithmic calculation). Truncating to 7 digits or changing the letter causes invoice rejection.
2. QR Code mandatory on visual representation. The QR Code must encode FNE Number + seller NCC + TTC amount. Without QR, the invoice can be verified by the DGI control service but the taxpayer is exposed to fines for missing mention.
3. RNI / RSI / Synthétique tax regime. Réel Normal, Réel Simplifié or Impôt Synthétique regime conditions FNE obligations: synthétique taxpayers are not all required from Phase 1. Verify status with DGI.
4. Paper fiscal sticker vs FNE. Transitioning taxpayers (pre-2026 SMEs) can still use paper FN blocks with DGI sticker. But once into FNE, no going back: unused paper blocks must be declared to the DGI.
5. AIRSI mention. For purchases from informal sector taxpayers, some B2B invoices must carry an AIRSI (Acompte sur Impôt sur le Revenu du Secteur Informel) mention and amount. Omission = deduction rejected.

Cross-links

• Senegal — UEMOA neighbour, DGID e-invoicing 2026 project.
• Morocco — another Maghreb-Africa mandate.
• Ghana — GRA E-VAT, West Africa comparison.
• Nigeria — FIRS UBL, large economy neighbour.
• Official sources: dgi.gouv.ci, gouv.ci — Official Portal, 2024 Finance Act (Act 2023-1010 of 28 December 2023).