Suppliers of e-invoicing systems or companies developing own systems failing certification requirements: 1,000,000 XOF (~EUR 1,520) per General Tax Code .
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 .
Standards:
DGI SECeF specifications
Supported Formats:
Certified billing systems
QR codes
Unique authentication codes
Clearance Model:
Système Électronique Certifié de Facturation (SECeF) with real-time invoice clearance through interoperable government platform per DGI .
N/A
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 program.
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
Companies under standard tax regime (RNI) with annual turnover ≥50M XOF (~EUR 76,200) must use certified e-invoicing per DGI certification requirements .
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.