Burkina Faso — Facture electronique certifiee

Burkina Faso's 2026 Finance Law (adopted 27 December 2025) introduced the Facture Électronique Certifiée (FEC), an approved certified electronic invoice system replacing the previous standardised paper invoice (in force since 2017). The DGI (Direction Générale des Impôts) officially launched the FEC on 6 January 2026. The FEC becomes mandatory from 1 July 2026 for large and medium taxpayers in the normal taxation regime; small businesses will be brought in from 2027 and microenterprises from 2028. Each invoice must be issued via a certified device integrating a unique identifier, a verifiable QR code, and automatic timestamping. Non-compliant invoices are not accepted for VAT deductibility.