Compendium · Africa · Burkina Faso
Burkina Faso: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Burkina Faso’s 2025 Finance Law brings non-resident digital service providers and e-commerce platforms into VAT from 1 January 2025
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Burkina Faso’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
Non-residents are subject to VAT upon sale to a customer in Burkina Faso (no separate threshold cited) - Window
- No threshold window (from the first sale)
- Standard rate
- 18.0%
Digital supplies are taxed at Burkina Faso’s standard 18% VAT - Who must register
- —
- Evidence of location
- Indicative only (unverified). No published multi-proxy evidence list was found; OECD-style default applies for customer-location corroboration
- Invoicing
- Standard invoices are required; certified e-invoicing is mandatory only for large/medium enterprise taxpayers
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- DGI BF Loi de finances 2025 page
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Non-resident suppliers must appoint a Burkina-domiciled representative to file and remit VAT monthly by the 15th
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://dgi.bf/loi-de-finances-2025/
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No published multi-proxy evidence list was found; OECD-style default applies for customer-location corroboration (indicative, unverified) |
| Digital regime | Burkina Faso’s 2025 Finance Law brings non-resident digital service providers and e-commerce platforms into VAT from 1 January 2025 (secondary) |
| Rate | Digital supplies are taxed at Burkina Faso’s standard 18% VAT (secondary) |
| Foreign registration threshold | Non-residents are subject to VAT upon sale to a customer in Burkina Faso (no separate threshold cited) (secondary) |
| Simplified regime | Non-resident suppliers must appoint a Burkina-domiciled representative to file and remit VAT monthly by the 15th (secondary) |
| Collect and remit | Platforms and non-resident suppliers collect VAT on Burkina e-commerce sales and commissions; no reverse-charge concept — if non-resident fails, VAT may be recovered from the recipient (secondary) |
| B2C invoice | Standard invoices are required; certified e-invoicing is mandatory only for large/medium enterprise taxpayers (secondary) |
| Local payment methods | Mobile money is commercial only for evidence this pass (indicative, unverified) |
| IP, VPN, or datacenter | No written IP/VPN rule found (indicative, unverified) |
| Private seller selling to a business | Confirm domestic private-to-business tests in CGI (indicative, unverified) |
| Bookkeeping retention | Invoices and supporting documents must be retained for ten years (secondary) |
| AML triggers | No AML trigger found (indicative, unverified) |
Official sources
DGI BF Loi de finances 2025 page
PwC Burkina Faso ESS
VATabout FR Burkina
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice