Burkina Faso E-Invoicing

Key compliance facts

About Burkina Faso E-Invoicing

On 6 January 2026, the Ministry of Economy and Finance of Burkina Faso officially introduced the Certified Electronic Invoice (Facture électronique certifiée — FEC) system. The system transitions toward the interoperable government platform SECeF (Système Électronique de Certification de la Facturation), which becomes mandatory for taxpayers from 1 July 2026. The 2025 Finance Law and Ministerial Order 2025-0047/MEF/SG/DGI provide the legal foundation, building on the standardised tax invoice framework established in 2017. Phase 1 applies to domestic companies under the standard tax regime (RNI) with annual turnover (excluding tax) ≥ XOF 50 million (~EUR 76,200). Exclusions: foreign companies without permanent establishment, non-commercial government invoicing, air traffic and urban public passenger transport. Penalties under the General Tax Code: failure to issue an FEC carries a fine of 5x the compromised VAT (minimum XOF 500,000 ~ EUR 760); for repeated offences, 10x the compromised VAT (minimum XOF 1,000,000).

Implementation Phases

1. ✓

   Standardised invoice framework

   2017

   Initial standardised tax invoice requirements.

2. ✓

   Pilot phase

   2025

   Successful pilot under 2025 Finance Law and Ministerial Order 2025-0047/MEF/SG/DGI.

3. ◉

   Official launch

   Jan 6, 2026

   FEC system officially introduced by Ministry of Economy and Finance.

4. ○

   Phase 1 mandatory

   Jul 1, 2026

   Domestic RNI taxpayers with annual turnover ≥ XOF 50M required to use SECeF.

Key Compliance Facts

• Platform: SECeF (Système Électronique de Certification de la Facturation)
• Phase 1 threshold: annual turnover ≥ XOF 50M (~EUR 76,200)
• Penalty: 5x compromised VAT (minimum XOF 500,000)
• Repeat offences: 10x compromised VAT (minimum XOF 1,000,000)
• Foreign companies without permanent establishment excluded
• WAEMU member; aligned with regional fiscal modernisation

Frequently Asked Questions

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