TVA (VAT) in Côte d'Ivoire for businesses — the 18% standard and 9% reduced rates, who may charge TVA (RSI and RNI regimes, turnover above FCFA 200 million), the NCC taxpayer number, the mandatory facture normalisée électronique (FNE) since December 2025, invoice content and numbering, monthly returns, exemptions and invoice penalties.
Côte d'Ivoire's facture normalisée électronique (FNE) explained — Arrêté n° 0337 of 9 May 2025 and its start dates by tax regime (1 June to 1 September 2025), the end of paper standardised invoices (1 and 11 December 2025; usable by TEE taxpayers for B2B/B2G until 13 February 2026), the DGI's real-time certification platform, the electronic sticker (FNE visual, QR code, numbering), the API route and its 29 October 2026 conformity deadline, scope and exemptions under LPF article 145, and penalties under LPF article 168.