Chad's 2026 Finance Law introduces mandatory e-invoicing for public expenses

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 entiti…