Chad's Finance Law for fiscal year 2026 broadens the use of the standardized electronic invoice, known as the Facture Électronique Normalisée (FEN), both for certain VATtaxable transactions involving institutional counterparties and as a strict condition for processing public expenditure.
Effective January 1, 2026, invoices issued within the scope of the new rules must be issued as FEN invoices. Covered entities include public bodies, autonomous local authorities, associations and non-governmental organizations, liberal professions, and ministerial offices such as auctioneers, bailiffs, and notaries, as well as projects. In parallel, public expenditure may not be processed on the basis of an invoice unless it is supported by a FEN invoice.
Requirements for suppliers to public entities
Suppliers and service providers involved in covered public expenditure must register and issue invoices through the FEN system in accordance with the applicable rules. Non-compliant invoices may be rejected in the public expenditure chain.
Additionally, payment must be made to the identified beneficiary, and the beneficiary, invoice, tax, and account details must match.
Background
Standardized e-invoicing was introduced under the Finance Law for 2023. Official FEN guidance states that FEN applies from January 1, 2023, to improve traceability, strengthen revenue collection, and reduce VAT fraud. The operational framework is built around the FEN system, including electronic invoicing software approved by the Directorate General of Taxes (DGI).
