Regulatory updates - Burkina Faso

In January 2026, the Ministry of Economy and Finance of Burkina Faso officially introduced the Certified Electronic Invoice (Facture électronique certifiée, FEC) system. Ahead of the e-invoicing mandate scheduled to begin on July 1, 2026, for phase-one taxpayers, the DGI has initiated the approval process for enterprise billing systems, allowing businesses and software providers to submit applications.  

Companies that have developed an SFE for their own internal use, as well as software providers that market or plan to market SFE solutions in Burkina Faso, must apply for approval. The certification confirms that the SFE meets the applicable technical and legal requirements.  

The application file must include, among other documents: 

• Technical documents such as user manuals, test cases, technical specifications, etc  

• A copy of the commercial register and movable credit register 

• A valid tax clearance/status certificate 

• A certificate of affiliation to the National Social Security Fund 

Applications may be submitted from April 15, 2026, to the headquarters of the DGI, during working days and hours.  

The FEC system aims to modernize the standardized tax invoice introduced in 2017 by enabling real-time transaction monitoring and digitalization of tax data reporting. The broader enforcement announced in the January 6 launch follows a successful pilot conducted in 2025, along with the establishment of a technical and regulatory foundation through obligations inscribed in the 2025 Finance Law and Ministerial Order 2025-0047/MEF/SG/DGI.

To fulfill upcoming obligations, taxpayers must acquire certified systems for invoice issuance, either by certifying their own systems or by using certified third-party systems. The obligations extend to both physical certified electronic invoicing systems and certified business billing systems, encompassing B2C, B2B, and B2G transactions.

Compliant certified electronic invoices are defined as invoices issued in various formats, and must contain security features including unique authentication and QR codes.

Scope and exemptions

Entities in scope of the first phase include:

• Domestic companies under the standard tax regime (RNI): Individual and legal entities whose annual turnover, excluding taxes, is equal to or greater than 50 million XOF (ca. 76,200 EUR).

Foreign companies without a permanent establishment in Burkina Faso, non-commercial or industrial government invoicing (G2B), air traffic companies, and urban public passenger transport companies are exempted.

Certification process

Certification guidelines have been released, specifying technical requirements along with the certification procedure.

Penalties

Penalties for non-compliance have furthermore been amended to the General Tax Code:

• Taxpayers failing to issue a certified electronic invoice: Liable to a fine equal to five times the amount of VAT compromised, or at least a fine of 500,000 XOF (ca. 760 EUR). Repeated offences increase the fine to ten times the amount of value added tax compromised, with a minimum of one million XOF (ca. 1,520 EUR).
• Suppliers of electronic invoicing systems or companies developing their own e-invoicing systems failing to comply with certification requirements: Liable to a fine of one million XOF (ca. 1,520 EUR), and for repeated offenses, a fine of two million XOF (ca. 3,050 EUR).
• Issuance of fraudulent or falsified electronic invoices: Liable to a fine of two million XOF (ca. 3,050 EUR) per invoice, without prejudice to criminal penalties.

Timelines

• January 6, 2026: Launch of the FEC system.
• January 6, 2026-July 1, 2026: Further communication, certification of billing software, training and awareness sessions for affected companies.
• July 1, 2026: Mandatory implementation for phase one entities.

Additional phases are yet to be announced by the DGI.