Burkina Faso extends the TVA exemption for meat to locally produced frozen meat from 1 January 2025
- Jurisdiction
- Burkina Faso
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 23 December 2024
- Effective
- 1 January 2025
- Instrument
- BF-FINANCE-LAW-042-2024-ALT
- Authority
- Assemblée Législative de Transition du Burkina Faso
- Verified
- Fetched from official source · high confidence
Producers, processors and sellers of locally produced unprocessed frozen meat in Burkina Faso; importers of frozen meat stay taxable.
No action — monitoring only.
Loi n°042-2024/ALT, the 2025 Finance Law adopted on 23 December 2024 (Art. 27, effective 1 January 2025), rewrote CGI art. 307 point 10 b). The TVA exemption for unprocessed meat intended for consumption, which had covered only fresh or refrigerated meat and excluded all frozen meat, now also covers frozen meat, except imported frozen meat. In effect, locally produced frozen meat became TVA-exempt.
What changed in detail
Loi n°042-2024/ALT, Burkina Faso’s Finance Law for 2025, was adopted by the Assemblée Législative de Transition on 23 December 2024 and takes effect from 1 January 2025 (art. 89). Its article 27 rewrites point 10) b) of article 307 of the General Tax Code, which lists supplies exempt from TVA.
Before the change, the exemption covered unprocessed meat intended for consumption only if it was fresh or refrigerated; all frozen meat was excluded. The rewritten text exempts unprocessed meat that is fresh, refrigerated or frozen, except imported frozen meat.
The effect is that locally produced frozen meat became exempt from TVA from 1 January 2025, while imported frozen meat stays taxable.
What it means
The exemption has applied since 1 January 2025 and we have found no later amendment changing it.
The measure is aimed at domestic production: it removes TVA from frozen meat produced in Burkina Faso while keeping it on imported frozen meat, which widens the price gap in favour of local supply. A seller handling both local and imported frozen meat needs to tell them apart on its invoices and in its TVA return, and must apportion input TVA between exempt and taxable sales.
Proof
10) b) de viandes non transformees, fraîches, refrigerees ou congelees destinees a la consommation a l’exclusion de la viande congelee importee.10) b) unprocessed, fresh, refrigerated or frozen meat intended for consumption, excluding imported frozen meat.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Loi n°042-2024/ALT portant loi de finances pour l'exercice 2025 (adoptée le 23 décembre 2024) · an.bf