Burkina Faso requires large and medium taxpayers to issue only certified electronic invoices from 1 January 2025

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 44 rewrites article 564 of the General Tax Code (CGI).

Article 564(1) keeps the general rule that taxpayers must use standardised invoices (factures normalisées). Article 564(2) adds an exception: from 1 January 2025, taxpayers under the Direction des grandes entreprises (DGE) and the directions des moyennes entreprises (DME) must issue exclusively a certified electronic invoice (facture électronique certifiée, FEC) to their customers, or a document standing in for one.

An FEC is an invoice produced by a certified electronic invoicing system (SECeF) approved by the tax administration. Besides the usual identification, description, price and VAT details of seller and customer, it must carry the identification number of the SECeF used, and the SECeF’s transaction authentication code and a QR code. The conditions for issuing FECs, for selling SECeF devices and for documents standing in for FECs are left to an order (arrêté) of the finance minister.

What it means

This article is the legal basis of Burkina Faso’s certified e-invoice, and it remains in force. In practice the obligation could not bite until certified devices were available: the tax administration launched the FEC in January 2026 (FEC launch), and device sales opened by wave from September 2026 for DGE taxpayers and from November and December 2026 for DME taxpayers (device rollout).

A large or medium taxpayer therefore has a legal duty dating from 2025 but a practical compliance date set by its device-sale wave. Smaller taxpayers remain on standardised invoices under article 564(1).