STANDARDIZED INVOICES IN BENIN FAQ Direction Générale des Impôts - Bénin WHY THE REFORM OF STANDARDIZED INVOICES? The General Directorate of Taxes (DGI), with the aim of meeting the requirements of the fiscal transition, has committed to a series of reforms aimed at modernizing tax procedures. Furthermore, it has opted for a new approach to controlling the tax base through standardized invoices. The pilot phase, which started in 2018, allowed the DGI to experiment with this reform among around a hundred companies, providing extraordinary benefits for both the tax administration and the companies themselves. WHAT DOES THE REFORM OF STANDARDIZED INVOICES CONSIST OF IN PRACTICE? The reform of standardized invoices consists of issuing standardized invoices in place of all other documents (receipt, acknowledgment, statement, payment, and any other documents serving as such) provided by companies at the end of the transactions they carry out. WHAT IS THE DIFFERENCE BETWEEN A STANDARDIZED INVOICE AND OTHER CLASSIC INVOICES? A standardized invoice is an invoice that, in addition to the information included on a classic invoice, contains security elements from the DGI (the identification number of the machine (NIM), the electronic signature, and the QR code). WHO ARE THE PEOPLE CONCERNED BY THE REFORM OF STANDARDIZED INVOICES? Except for an express exemption granted by the Director General of Taxes, and in accordance with the provisions of Articles 162 bis and 1084-40 of the General Tax Code, individuals or legal entities conducting activities in Benin, regardless of the tax regime to which they are subject, are required to issue standardized invoices to their clients during the transactions they carry out. BY WHAT MEANS ARE STANDARDIZED INVOICES ISSUED? To date, two options are available to Beninese taxpayers to enable them to issue standardized invoices: 1. The acquisition of a Certified Electronic Invoicing Machine (MECeF) from one of the suppliers approved by the DGI. 2. Or, the creation of an account on the platform (e-mecef) for issuing standardized invoices accessible at the address: e-mecef.impots.bj. DO COMPANIES UNDER THE TPS REGIME HAVE TO MENTION VAT ON THE STANDARDIZED INVOICES THEY ISSUE? Companies under the Synthetic Professional Tax (TPS) regime do not have to mention VAT on standardized invoices. However, amounts billed for operations carried out with the State, stateowned enterprises, local authorities, or any other entity of the State must include VAT (total amount including tax) so that public accountants can carry out a 100% withholding of VAT. Additionally, it is important to carefully choose the tax group corresponding to the operation carried out. HOW CAN A GROUP OF BUSINESSES WITH A JOINT MARKET CONTRACT ISSUE A STANDARDIZED INVOICE? Two scenarios are possible: • Each company issues the standardized invoice for its share in accordance with the contractual clauses; • The group leader issues the standardized invoice on behalf of the group, with the partner in turn issuing a standardized invoice in exchange for their share. HOW TO GET A CERTIFIED ELECTRONIC INVOICING MACHINE? There are two types of MECeF: - The Billing Unit (UF) for companies that do not have an invoicing system - And the Billing Control Module (MCF) for companies that have an invoicing system Distributors approved by the DGI can be reached at the following addresses: MSI: 98 01 48 48 / 97 08 23 03, ANG MACRO: 63 27 79 59 / 51 20 71 01 HOW DO I USE THE E-MECEF PLATFORM? You must access the e-mecef platform by entering the following address in your web browser: emecef.impots.bj. On the e-mecef platform homepage, click on the DOCUMENTATION tab and download the user manual. WHAT DOCUMENTS ARE REQUIRED TO CREATE AN ACCOUNT ON THE E-MECEF PLATFORM? To create an e-MECeF account, you must have a Unique Tax Identifier (IFU) number in the name of the person or organization for whom the account is to be opened.