Overview
Burkina Faso introduced VAT for digital services under its 2025 Finance Act, bringing non-resident digital service providers and e-commerce platforms into the VAT regime.
Key provisions applicable to VAT on ESS
| Particulars | Description |
| Scope | Both B2B and B2C |
| Liability to remit VAT | The non-resident supplier must appoint a representative domiciled in Burkina Faso. The representative is also responsible for remitting the VAT charge to the tax authority. |
| VAT rate | 18% |
| Taxable value | The price payable for the service. |
| Effective date | 1 January 2025 |
| VAT registration threshold | Non-residents are subject to VAT upon sale to a customer in Burkina Faso. |
| Tax invoice | Yes |
Services in scope
Services supplied in Burkina Faso through foreign or local e-commerce platforms, including commissions charged by online platform operators in connection with these transactions.
Registration and compliance
Any non-resident supplier providing ESS to any consumer (B2B or B2C) in Burkina Faso must appoint a representative to submit the return and remit the VAT charge to the tax authority by the 15th day of the month following the VAT period.
Where sales are made to business customers (B2B), Burkina Faso does not have the concept of a reverse charge. However, where the non-resident fails to comply with its VAT obligations, the VAT is recoverable from the recipient of the taxable transaction.
Invoicing
Generally, taxpayers are required to issue standard invoices in accordance with the conditions and security features as prescribed by the Ministry of Finance.
In Burkina Faso, certified electronic invoicing is mandatory only for taxpayers falling under the Large and Medium Enterprises Directorates.
Invoices may be issued in a foreign currency; however, VAT must be reported and paid in CFA francs (XOF). Invoices and supporting documents must be retained for ten years and must be made available to the tax authorities upon request.
VAT on costs
The law is not clear on whether non-resident suppliers can recover VAT incurred in Burkina Faso. However, based on local experience, any VAT incurred on costs is not recoverable by non-residents.
VAT on cryptocurrency/digital assets
Currently, Burkina Faso does not have specific VAT rules or regulations relating to cryptocurrency-related activities or digital assets.
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