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Burkina Faso e-Invoicing
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Burkina Faso requires taxpayers of its large and medium enterprise directorates to issue certified electronic invoices through DGI-certified billing systems. The obligation has applied in law since 1 January 2025, and certified devices go on sale in waves from 7 September 2026, each followed by 30 days to comply.
Previous
1 September 2025
Pilot phase evaluated
Latest
28 August 2026
DGI and CCI-BF set the certified billing device rollout
Next
2 November 2026
Device sales open for medium enterprises (réel normal)
Burkina Faso e-Invoicing Overview
B2B
phased
since 1 January 2025Under Article 564 of the General Tax Code, as amended by the Finance Law for 2025 (Loi n°042-2024/ALT) , taxpayers of the Direction des grandes entreprises (DGE) and the Directions des moyennes entreprises (DME) must issue only certified electronic invoices from 1 January 2025. A joint CCI-BF and DGI communiqué of 28 August 2026 opened device sales on 7 September 2026 for DGE taxpayers, 2 November 2026 for DME taxpayers under the réel normal regime and 1 December 2026 for DME taxpayers under the régime non déterminé, with 30 days to comply after each date. Other taxpayers continue to issue standardised invoices.
B2G
phased
since 1 January 2025Exclusive Sponsor Slot Available
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Implementation Timeline(9 events)
Key mandate dates. Select a date for detail, or show all updates below.
Certified e-invoicing obligation enters into force
1 January 2025
B2B/B2C/B2G
From this date, Article 564 of the General Tax Code requires taxpayers of the DGE and the DME to issue only certified electronic invoices or a document accepted in their place.
Implementing orders signed
5 February 2025
Legislative
Certified e-invoicing system launched
6 January 2026
Launch
Device rollout calendar published
28 August 2026
B2B/B2C/B2G
A joint CCI-BF and DGI communiqué recalled that the obligation has applied since 1 January 2025 and set the dates on which certified billing devices go on sale, with 30 days to comply after each date. A promotional price of XOF 150,000 per billing unit or control module applies until 31 December 2026.
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Compliance Regime
Tax Authority
CTC Model
Real-time reporting
Invoices are issued through a certified electronic billing system (SECeF), either a billing control module (MCF) attached to approved business software or a standalone billing unit (UF). The device generates the SECeF code and QR code for each invoice, stores the data in its internal memory and transmits it to the DGI server over the mobile network, as described in the DGI technical specifications . No DGI approval is required before an invoice is issued.
Standards
DGI SECeF technical specifications, DGI SFE technical specifications
Record-keeping & Reporting
Archiving
10 years retention (General Tax Code Article 567); the billing control module keeps its internal data for at least 10 years
Technical Formats
SECeF-certified invoice (MCF or UF)
QR code
Penalties
Failure to issue a certified invoice (first offence)
Failure to issue a certified invoice (repeat offence)
A fine of ten times the VAT compromised, with a minimum of XOF 1,000,000, under the same article. The fine may be combined with a 10-day administrative closure, renewable by decision of the Director General of Taxes, and foreign directors of the business may be banned from staying in Burkina Faso.
Unapproved billing systems
Suppliers of business billing systems that have not had their software approved face a fine of XOF 1,000,000, rising to XOF 2,000,000 on a repeat offence. The same fine applies to businesses that developed their own billing system without approval.
Fraudulent or falsified invoices
Altering a billing system or using another person's identity to issue fraudulent or falsified certified invoices is fined XOF 2,000,000 per invoice, without prejudice to criminal penalties.
Exemptions
Exempt DGE taxpayers
Article 566 of the General Tax Code, as amended by the Finance Law for 2025 , exempts businesses without a permanent establishment in Burkina Faso, the State, local authorities and their public bodies without industrial or commercial activity, air navigation companies, and urban public transport companies for passenger tickets.
Latest Update
Timeline Update
28 Aug 2026DGI and CCI-BF set the certified billing device rollout
A joint communiqué of the Chamber of Commerce and Industry (CCI-BF) and the DGI recalled that the certified e-invoicing obligation has applied since 1 January 2025 to taxpayers of the large and medium enterprise directorates. Certified billing devices go on sale on 7 September 2026 for large enterprises and software publishers, 2 November 2026 for medium enterprises under the réel normal regime and 1 December 2026 for medium enterprises under the régime non déterminé, with 30 days to comply after each date.
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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 1 January 2025. Under Article 564 of the General Tax Code, as amended by the Finance Law for 2025 (Loi n°042-2024/ALT) , taxpayers of the Direction des grandes entreprises (DGE) and the Directions des moyennes entreprises (DME) must issue only certified electronic invoices from 1 January 2025. A joint CCI-BF and DGI communiqué of 28 August 2026 opened device sales on 7 September 2026 for DGE taxpayers, 2 November 2026 for DME taxpayers under the réel normal regime and 1 December 2026 for DME taxpayers under the régime non déterminé, with 30 days to comply after each date. Other taxpayers continue to issue standardised invoices.
Burkina Faso supports the following e-Invoice formats: SECeF-certified invoice (MCF or UF), QR code.
Burkina Faso uses the following e-Invoicing standards: DGI SECeF technical specifications, DGI SFE technical specifications. Archiving requirement: 10 years retention (General Tax Code Article 567); the billing control module keeps its internal data for at least 10 years.
Invoices are issued through a certified electronic billing system (SECeF), either a billing control module (MCF) attached to approved business software or a standalone billing unit (UF). The device generates the SECeF code and QR code for each invoice, stores the data in its internal memory and transmits it to the DGI server over the mobile network, as described in the DGI technical specifications . No DGI approval is required before an invoice is issued.
Burkina Faso has penalties for e-Invoicing non-compliance. Failure to issue a certified invoice (first offence): A fine of five times the VAT compromised, with a minimum of XOF 500,000, under Article 798-2 of the General Tax Code as inserted by the Finance Law for 2025; Failure to issue a certified invoice (repeat offence): A fine of ten times the VAT compromised, with a minimum of XOF 1,000,000, under the same article; Unapproved billing systems: Suppliers of business billing systems that have not had their software approved face a fine of XOF 1,000,000, rising to XOF 2,000,000 on a repeat offence; and 1 more.
The next e-Invoicing deadline in Burkina Faso is 2 November 2026: Device sales open for medium enterprises (réel normal). DME taxpayers under the réel normal regime can buy certified billing devices from this date and have 30 days to comply, under the joint communiqué.
B2C e-Invoicing in Burkina Faso is in a phased rollout since 1 January 2025. The obligation covers every sale by an in-scope taxpayer, including sales to consumers. Under Article 6 of Order 2025-0049/MEF/SG/DGI , businesses must display a notice at the till telling customers to ask for the certified electronic invoice.
Exemptions from Burkina Faso e-Invoicing may apply to: Exempt DGE taxpayers, Documents accepted in place of a certified invoice. Check specific criteria as exemptions vary by transaction type and business size.