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Burkina Faso e-Invoicing

Updated 1 July 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Burkina Faso operates a clearance-based certified e-invoicing mandate (Facture Electronique Certifiee) that took effect on 1 July 2026. Phase 1 covers companies under the standard tax regime (RNI) with turnover of at least 50M XOF across B2B, B2G and B2C, using certified billing systems that issue invoices with QR codes and unique authentication codes. Smaller taxpayers follow from 2027, with generalisation targeted for 2028.

Burkina Faso e-Invoicing Overview

B2B
phased
since 1 July 2026
Mandatory from 1 July 2026 for companies under the standard tax regime (RNI) with turnover of at least 50M XOF via the certified FEC/SECeF system. Smaller taxpayers phased in from 2027.
B2G
phased
since 1 July 2026
Government invoicing included in Phase 1 (in force from 1 July 2026) for RNI entities at or above the 50M XOF threshold per Ministerial Order 2025-0047/MEF/SG/DGI.
B2C
phased
since 1 July 2026
Certified invoices required for taxable transactions of in-scope RNI entities from 1 July 2026; remaining segments phased in from 2027.
Next deadline31 December 2028 · All Entities Target Date

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Implementation Timeline(5 events)

Key mandate dates. Select a date for detail, or show all updates below.

2025 Finance Law Published
31 December 2025
Legislative
Legal framework for certified electronic invoicing established via 2025 Finance Law and Ministerial Order 2025-0047/MEF/SG/DGI.
FEC System Officially Launched
6 January 2026
Launch
Minister of Economy Dr. Aboubakar NACANABO officially launched the Facture Électronique Certifiée (FEC) system in Ouagadougou, following successful 2025 pilot programme.
Certification and Training Period Begins
6 January 2026
Preparation
Transition period for billing software certification, training, and awareness sessions per DGI guidelines .
Phase 1: Mandatory for RNI Entities
1 July 2026
B2B/B2C/B2G
Certified e-invoicing became mandatory on 1 July 2026 for companies under the standard tax regime (RNI) with annual turnover of at least 50M XOF (~EUR 76,200), who must issue invoices through a certified billing system with QR code and unique authentication code per the 2025 Finance Law and DGI certification requirements . No postponement was announced. Smaller taxpayers are integrated from 2027, with generalisation targeted for 2028.
All Entities Target Date
31 December 2028
Full Implementation
Target completion for all businesses to adopt certified electronic invoicing. Additional phases to be announced by DGI.

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Compliance Regime

CTC Model
Clearance
Système Électronique Certifié de Facturation (SECeF) with real-time invoice clearance through interoperable government platform per DGI .
Network
Clearance
Standards
DGI SECeF specifications

Technical Formats

Certified billing systems
QR codes
Unique authentication codes

Penalties

Failure to Issue Certified Invoice (First Offense)
Fine equal to 5x the VAT amount compromised, with minimum of 500,000 XOF (~EUR 760) per 2025 Finance Law amendments to General Tax Code .
Failure to Issue Certified Invoice (Repeated Offense)
Fine equal to 10x the VAT amount compromised, with minimum of 1,000,000 XOF (~EUR 1,520) per General Tax Code amendments .
Supplier Certification Non-Compliance (First Offense)
Suppliers of e-invoicing systems or companies developing own systems failing certification requirements: 1,000,000 XOF (~EUR 1,520) per General Tax Code .
Supplier Certification Non-Compliance (Repeated Offense)
Repeated certification failures: 2,000,000 XOF (~EUR 3,050) per General Tax Code amendments .
Fraudulent or Falsified Invoices
Issuance of fraudulent or falsified electronic invoices: 2,000,000 XOF (~EUR 3,050) per invoice, without prejudice to criminal penalties per General Tax Code .

Exemptions

Foreign Companies
Foreign companies without permanent establishment in Burkina Faso are exempt per 2025 Finance Law .
Non-Commercial Government Invoicing
Non-commercial or industrial government invoicing (G2B) exempt from Phase 1 per Ministerial Order 2025-0047 .
Air Traffic Companies
Air traffic companies exempt from Phase 1 requirements per 2025 Finance Law .
Urban Public Transport
Urban public passenger transport companies exempt from Phase 1 per 2025 Finance Law .
Small Enterprises
Small and micro-enterprises (turnover <50M XOF) use standardised paper invoices until phased integration in subsequent phases.

Official Sources

  • dgi.bfOfficial site
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Related Countries

  • AngolaPhased
  • ChadPhased
  • Côte d'IvoirePhased
  • LesothoPhased

Frequently asked questions about e-Invoicing in Burkina Faso

Burkina Faso is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.

B2B e-Invoicing in Burkina Faso is in a phased rollout since 2026-07-01. Mandatory from 1 July 2026 for companies under the standard tax regime (RNI) with turnover of at least 50M XOF via the certified FEC/SECeF system. Smaller taxpayers phased in from 2027.

B2G e-Invoicing in Burkina Faso is in a phased rollout since 2026-07-01. Government invoicing included in Phase 1 (in force from 1 July 2026) for RNI entities at or above the 50M XOF threshold per Ministerial Order 2025-0047/MEF/SG/DGI.

Burkina Faso supports the following e-Invoice formats: Certified billing systems, QR codes, Unique authentication codes.

Burkina Faso uses the following e-Invoicing standards: DGI SECeF specifications.

Système Électronique Certifié de Facturation (SECeF) with real-time invoice clearance through interoperable government platform per DGI .

Burkina Faso has penalties for e-Invoicing non-compliance. Failure to Issue Certified Invoice (First Offense): Fine equal to 5x the VAT amount compromised, with minimum of 500,000 XOF (~EUR 760) per 2025 Finance Law amendments to General Tax Code . Failure to Issue Certified Invoice (Repeated Offense): Fine equal to 10x the VAT amount compromised, with minimum of 1,000,000 XOF (~EUR 1,520) per General Tax Code amendments . Supplier Certification Non-Compliance (First Offense): Suppliers of e-invoicing systems or companies developing own systems failing certification requirements: 1,000,000 XOF (~EUR 1,520) per General Tax Code .

The next e-Invoicing deadline in Burkina Faso is 31 December 2028: All Entities Target Date. Target completion for all businesses to adopt certified electronic invoicing. Additional phases to be announced by DGI.

B2C e-Invoicing in Burkina Faso is in a phased rollout since 2026-07-01. Certified invoices required for taxable transactions of in-scope RNI entities from 1 July 2026; remaining segments phased in from 2027.

Exemptions from Burkina Faso e-Invoicing may apply to: Foreign Companies, Non-Commercial Government Invoicing, Air Traffic Companies. Check specific criteria as exemptions vary by transaction type and business size.