🇨🇮 Ivory Coast - E-Invoicing Specifications (SIGF)
Status: 🟡 Partial | Mandatory for digital services since 2019 Authority: DGI (Direction Générale des Impôts) Platform: SIGF (Système Intégré de Gestion de la Fiscalité)
1. Context & Overview
Ivory Coast implemented a certified e-invoicing system in 2019 as part of the National Development Plan (PND). Currently, the mandate primarily affects technology companies offering digital goods or services, with plans for broader extension.
| Date | Scope | Obligation |
|---|---|---|
| 2019 | Digital service providers | Mandatory e-invoicing |
| Planned | All businesses | Extended mandate (timeline TBD) |
2. Technical Requirements
Platform
- SIGF (Integrated Tax Management System)
- Real-time invoice transmission
- DGI central platform
Format Requirements
- National XML format
- Digital signature
- Structured invoice data
3. Key Requirements
- NIF (Numéro d'Identification Fiscale)
- DGI registration
- Certified e-invoicing solution
- Real-time data transmission
- Invoice validation
4. Business Model
- Clearance Model: Invoices sent to DGI
- Real-time Reporting: Immediate transmission required
- Partial scope (digital economy first)
5. Resources
- DGI: Impots.gouv.ci
- PND: Plan national de développement
Note
Ivory Coast's e-invoicing is currently focused on the digital economy sector, with broader business-to-business requirements planned but not yet implemented.