Burkina Faso requires the Facture Électronique Certifiée for large and medium taxpayers
- Jurisdiction
- Burkina Faso
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Announced
- 27 December 2025
- Effective
- 1 July 2026
- Authority
- Direction Générale des Impôts (DGI), Burkina Faso
- Verified
- Corroborated against official id · high confidence
Taxpayers managed by the large-enterprise directorate (DGE) and the medium-enterprise directorates (DME). For them the FEC replaces the standardised paper invoice in force since 2017 — this is a replacement, not an additional filing.
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.
What changed in detail
Burkina Faso’s 2025 Finance Law (Loi n°042-2024/ALT) introduced the Facture Électronique Certifiée (FEC). Its article 44 rewrote article 564 of the tax code so that, from 1 January 2025, taxpayers of the large-enterprise directorate (DGE) and the medium-enterprise directorates (DME) must issue only certified electronic invoices, produced by certified systems (SECeF). Each invoice carries the SECeF number, an authentication code and a QR code. The 2026 Finance Law (adopted 27 December 2025) renewed the VAT and customs exemption on the certified devices.
The DGI launched the FEC on 6 January 2026 and announced compulsory use for large enterprises from 1 July 2026. A joint DGI and Chamber of Commerce communiqué of 28 August 2026 then opened device sales on 7 September 2026 for the DGE, with medium taxpayers following on 2 November and 1 December 2026 (device rollout). No official source sets dates for smaller businesses.
What it means
The legal obligation for large and medium taxpayers is already in force; what the 2026 calendar governs is when certified devices reach each group. A large or medium taxpayer should plan to be issuing FECs within 30 days of its device-sale wave opening. Smaller businesses have no announced date.
Proof
service du développement économique et socialThème de l’année fiscale 2025 : Pour un Burkina Faso résilient et souverain, je déclare et je paie mes impôts. ACCUEIL PRESENTATION DOCUMENTS IMPRIMES eSERVICES CONTACTS CALENDRIER FISCAL FAQ Rentrée fiscale 2026 : cap sur l’adoption de la Facture électronique certifiée 03 février 2026 La Direction générale des impôts (DGI) a tenu, ce mardi 03 février 2026 à Ouagadougou, la 11ᵉ édition de sa Rentrée fiscale, placée sous le thème : « Pour la construction de la Nation, adoptons la Facture électronique certifiée ». Véritable moment de dialogue entre l’
Source snapshot of the official page. Open full size ↗Sources
- Rentrée fiscale 2026 : cap sur l'adoption de la Facture électronique certifiée – DGI Burkina Faso
- JOURNAL OFFICIEL N°01 SPECIAL LOI DE FINANCES 2026 – DGI Burkina Faso
- Burkina Faso: Rentrée fiscale 2026 – Faire de la facture électronique certifiée un levier de la construction de la Nation
- Facture électronique certifiée: vers une fiscalité plus moderne – DGI Director General statement