Burkina Faso replaces the paper invoice with the Facture Électronique Certifiée
- 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
Large and medium taxpayers in the normal regime from 1 July 2026. The FEC replaces the standardised paper invoice that has been 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 2026 Finance Law (adopted 27 December 2025) introduced the Facture Électronique Certifiée (FEC), replacing the standardised paper invoice in force since 2017; the DGI launched it on 6 January 2026. The FEC becomes mandatory from 1 July 2026 for large and medium taxpayers in the normal regime (small businesses from 2027, microenterprises from 2028). Each invoice must carry a unique identifier, a verifiable QR code and automatic timestamping, and non-compliant invoices are not accepted for VAT deductibility.
What it means
From 1 July 2026 a large or medium taxpayer in Burkina Faso that cannot issue a certified FEC loses VAT deductibility on the invoice — a hard incentive to be on a certified device by the date. Smaller taxpayers have until 2027–2028, but the direction is fixed.
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