Chad Broadens Standardized E-Invoicing
Requirements for 2026

Chad’s Finance Law for the 2026 fiscal year has introduced a significant expansion of the Standardized Electronic Invoice, known as Facture Électronique Normalisée (FEN). Effective January 1, 2026, the new regulations mandate the use of FEN for specific VAT-taxable transactions and as a strict prerequisite for processing public expenditures.

Expanded Scope of EntitiesThe requirement now covers a wide range of organizations, including public bodies, autonomous local authorities, NGOs, associations, and liberal professions such as notaries and bailiffs. A key highlight of the law is that public expenditure can no longer be processed unless supported by a valid FEN invoice.

Requirements for Public Sector SuppliersSuppliers and service providers engaged in public contracts must register with and issue invoices through the FEN system. Non-compliant documentation risks rejection within the public expenditure chain. Furthermore, the law stipulates that payment details—including the beneficiary, invoice data, and tax information must match perfectly for a transaction to be finalized.