Burkina Faso Lays Legal and Technical Foundations for E-Invoicing
Burkina Faso is taking measured steps toward the digital transformation of its tax system by gradually adopting e-invoicing. Led by the Direction Générale des Impôts (DGI), the initiative aims to establish the necessary legislative and technological infrastructure to modernize tax administration and enhance the traceability of commercial transactions.
Current Legal Framework for E-Invoicing
As of now, the issuance of electronic invoices is not a legal requirement in Burkina Faso. The applicable framework remains the General Tax Code, which mandates the issuance of invoices for all sales of goods or services, typically in paper format. Such invoices must include specific information, such as a sequential invoice number, seller identification, a detailed description of the goods or services, and the applicable VAT amount.
Companies can voluntarily issue e-invoices, but they must ensure these documents comply with the same requirements as traditional paper invoices, including all mandatory information prescribed by the General Tax Code.
Ongoing Digital Tax Initiatives
Although Burkina Faso has not yet adopted a Continuous Transaction Control (CTC) model or mandated digital audits, it has made progress in digitizing certain tax services. For instance, VAT declarations and other filings can be submitted online through the eSINTAX platform managed by the DGI. This suggests a clear governmental intent to move toward broader digitization, even if mandatory e-invoicing has not yet been implemented.
Pilot Projects and Implementation Status
To date, no official pilot projects for mandatory e-invoicing have been announced. This positions Burkina Faso behind several other African nations that are actively deploying electronic invoicing to improve tax collection and regulatory oversight.
Furthermore, the tax authorities have not disclosed a structured roadmap or phased implementation plan. There is currently no requirement for businesses to use structured formats such as XML or UBL, nor any obligation to integrate with a real-time government invoicing platform. There are also no confirmed plans for B2B e-invoicing mandates or a CTC.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
