Burundi cuts the compulsory VAT registration threshold to FBU 25 million
- Jurisdiction
- 🇧🇮 Burundi
- Tax
- VAT
- Change type
- Threshold
- Status
- In force
- Impact
- Action required
- Announced
- 30 June 2026
- Effective
- 1 July 2026
- Instrument
- BI-LAW-1-10-2026
- Authority
- Office Burundais des Recettes (OBR)
- Systems
- ERP, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Any Burundian business with annual taxable turnover at or above FBU 25,000,000 — a quarter of the previous FBU 100,000,000 threshold. The optional registration threshold is FBU 5,000,000.
Reassess Burundian VAT registration for any entity with annual taxable turnover at or above FBU 25,000,000 — the threshold is a quarter of its previous level.
ERPTax engineReporting
Burundi's Budget Law for financial year 2026/2027 (Loi n° 1/10 of 30 June 2026) sets the compulsory VAT registration threshold at FBU 25,000,000 of annual taxable turnover, reduced from FBU 100,000,000, and sets the optional VAT registration threshold at FBU 5,000,000. The thresholds apply for the 2026/2027 budget management period, which began on 1 July 2026.
What changed in detail
Burundi’s Budget Law for financial year 2026/2027 (Loi n° 1/10 du 30 juin 2026) sets the compulsory VAT registration threshold at FBU 25,000,000 of annual taxable turnover, cut from FBU 100,000,000, and sets the optional registration threshold at FBU 5,000,000. The thresholds apply for the 2026/2027 budget management period, which began 1 July 2026.
What it means
A quarter of the previous threshold pulls a materially larger population of Burundian businesses into compulsory VAT registration at once. Reassess any entity that was comfortably below FBU 100 million but sits at or above FBU 25 million — the changeover took effect with the new budget period, not on a phased timeline.
Proof
a) une personne atteint le seuil d'assujettissement d'office au cours d'un exercice comptable si le chiffre d'affaires taxable est supérieur ou égal à vingt-cinq millions de francs burundais (25 000 000 BIF) ; b) le seuil d'assujettissement par option est fixé à cinq millions de francs burundais (5 000 000 BIF).a) a person reaches the compulsory-registration threshold during an accounting year if taxable turnover is equal to or greater than twenty-five million Burundian francs (BIF 25,000,000); b) the optional-registration threshold is set at five million Burundian francs (BIF 5,000,000).
Archived from the official distribution · Loi n° 1/10 du 30 juin 2026 — Budget Général, exercice 2026/2027 (promulgated text) · www.obr.bi