🇧🇯 Benin - E-Invoicing Specifications (e-MECeF)
Status: 🟢 Mandatory | Active since 2020 Authority: DGI (Direction Générale des Impôts) Platform: e-MECeF (Système dématérialisé des Machines Électroniques Certifiées de Facturation)
1. Context & Overview
Benin implemented mandatory e-invoicing ("facture normalisée") in 2020. All VAT-registered businesses must send electronic invoices through the e-MECeF system managed by the DGI.
| Date | Scope | Obligation |
|---|---|---|
| 2020 | All VAT businesses | Mandatory e-invoicing |
| Ongoing | Continuous | Real-time transmission |
2. Technical Requirements
Platform
- e-MECeF System
- Certified Electronic Billing Machines
- API integration for ERP systems
Format Requirements
- National e-invoice XML schema
- Certified device or software
- Digital signature (when required)
3. Key Requirements
- RCCM (Registre du Commerce et du Crédit Mobilier)
- NIF (Numéro d'Identification Fiscale)
- Certified e-invoicing machine/software
- e-MECeF API connection
- Real-time invoice transmission
4. Business Model
- Clearance Model: Invoices validated through e-MECeF
- Fiscal Devices: Certified machines required for most businesses
- Real-time transaction reporting
5. Resources
- DGI: Impots.bj
- e-MECeF Portal: DGI-provided platform
Note
Benin's system uses certified electronic billing machines (similar to fiscal devices in other African countries) rather than pure B2B e-invoicing.