French for business documents: devis, bon de commande, facture proforma, avoir…

When dealing with clients in Côte d'Ivoire (in West Africa, French-speaking, the world's largest cocoa producer), every step from quotation to payment has its own French document. The names look similar but their effects differ a great deal: some are purely indicative, while others become binding the moment they are signed. Getting these terms straight avoids a lot of misunderstandings.

The transaction flow in one table

Three common misunderstandings

1. Once signed, a devis can be a contract. Taking French practice as an example, an unsigned quotation is merely a unilateral offer from the seller and lapses after its validity period; but if the buyer signs it within that period, it has the force of a contract. The words Bon pour accord (approved) or Lu et approuvé (read and approved), often seen on purchase orders, likewise signal that the signatory accepts the conditions in the document. Before signing, check that prices, quantities, delivery dates and payment terms are all correct.

2. A facture proforma is not an invoice. It is a provisional document issued in advance by the seller so that the buyer knows the order amount beforehand. It is often used to bill a deposit, to handle import, export and customs formalities, or as a supporting document for a financing application. It has no accounting or tax value, and should be clearly marked proforma to avoid confusion with a formal invoice.

3. A wrong invoice is not amended: you issue an avoir. In France, a validated invoice cannot be modified or deleted, and invoice numbers must be sequential. Where there is an error in price or tax rate, a return of goods, or a discount granted after the fact, a separate avoir is issued, citing the number of the original invoice. If the client has already paid, the amount is refunded as agreed or deducted from the next invoice.

These rules are based on French practice; Côte d'Ivoire's commercial law falls within the OHADA (Organisation for the Harmonisation of Business Law in Africa) system, so check how they apply with a local lawyer or accountant.

Côte d'Ivoire's electronic invoicing system

Côte d'Ivoire's Direction générale des impôts (DGI) is rolling out the standardised electronic invoice (facture normalisée électronique, FNE). According to information compiled by Sage, the rules are set out in Ministerial Order No. 0337 of 9 May 2025; the requirement became mandatory for large companies from 1 June 2025, with other taxpayers following in phases, and certified invoices carry an electronic signature and a QR code. If your local partner or subsidiary needs to issue invoices, refer directly to DGI announcements for the specific obligations, scope and exemptions.

One line for Asian companies

Quotations, orders and invoices each have their own role; taking a second look before signing a devis or bon de commande is far easier than issuing an avoir afterwards.

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References: Propulse by CA: Différence entre devis, facture et bon de commande; OQLF: facture pro forma; Sage: Facture proforma – définition et usages; Caisse d'Epargne: Facture d'avoir – mode d'emploi; Sage: La FNE en Côte d'Ivoire – guide complet (2025)