Electronic Invoicing in Burkina Faso: Progress and Outlook
Burkina Faso is advancing on its path toward the digital transformation of its tax system with the progressive implementation of electronic invoicing. Through the Direction Générale des Impôts (DGI), the West African country has begun laying the legal and technical foundations needed to modernize tax management and improve the traceability of commercial transactions.
Although full implementation is not yet mandatory, pilot plans are already emerging that envision the use of digital platforms for the issuance, transmission, and archiving of electronic invoices. This transition aims to improve tax collection, combat evasion, and ease tax compliance, especially in sectors with high informality.
Current E-Invoicing Legislation in Burkina Faso
Currently, there is no specific legal obligation to issue electronic invoices in Burkina Faso. Business transactions remain governed by the country’s General Tax Code, which requires issuing an invoice for each sale of goods or provision of services, typically in paper format. Invoices must include mandatory data such as a unique number, supplier identification, description of goods/services, and applicable VAT amount.
If a company voluntarily opts for electronic invoicing, tax authorities require that such invoices meet the same formal requirements as paper invoices, in accordance with the General Tax Code. In other words, for now, electronic invoicing is optional and must reflect the exact information required in a traditional invoice.
It is worth noting that, although no continuous reporting or electronic audit system has been implemented, Burkina Faso has made some progress in digital tax services. For example, tax declarations (such as VAT returns) can already be submitted online via the eSINTAX portal of the Direction Générale des Impôts. This indicates a governmental interest in modernizing tax administration, even though mandatory digital invoicing has not yet been regulated.
Pilot Projects and Implementation Phases
As of now, no official pilot projects for mandatory electronic invoicing have been announced in Burkina Faso. This contrasts with the trend in other African countries, where several governments are gradually introducing electronic invoicing systems to improve revenue collection and tax control.
In Burkina Faso, the tax authorities have yet to release a timeline or implementation phases for electronic invoicing. For the time being, there is no official confirmation of a CTC (Continuous Transaction Control) plan or a B2B e-invoicing project underway in the country. This means that companies in Burkina Faso are not currently required to adopt XML/UBL formats or connect with a government system in real-time to issue their invoices.
One Global Solution, One Provider
Amid rapidly evolving regulatory landscapes, having a global solution to manage electronic invoicing across multiple countries becomes essential. In this context, EDICOM offers an international platform that enables companies to comply with the legal frameworks of Burkina Faso and many other countries, centralizing processes for issuing, validating, and archiving electronic invoices.
Adopting a solution like EDICOM’s means having a single point of connection with tax authorities worldwide, ensuring operational efficiency, regulatory compliance, and international scalability.
