Burkina Faso

Africa

Burkina Faso FEC E-Invoicing Mandatory July 2026

February 24, 2026

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Summary

Burkina Faso launched its Certified Electronic Invoice (FEC) system on January 6, 2026, marking a transition to a Continuous Transaction Control (CTC) model for real-time tax transparency.
Compliance becomes mandatory for Phase One taxpayers (domestic businesses with turnover $\ge$ XOF 50 million/approx. €76,200) on July 1, 2026, covering B2B, B2C, and B2G domestic transactions.
Invoices must be certified via the SECeF platform using certified software to feature a Unique Authentication Code and QR Codes. Non-compliance, such as failing to issue a FEC, incurs steep fines starting at 5x the amount of the compromised VAT (minimum XOF 500,000).

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On January 6, 2026, Burkina Faso’s Ministry of Economy and Finance officially launched the Certified Electronic Invoice (Facture électronique certifiée - FEC) system. While the launch marked the beginning of a "preparatory phase," the grace period is short: compliance becomes mandatory for the first wave of taxpayers on July 1, 2026.

This move shows Burkina Faso’s transition from the 2017 "normalised invoice" regime to a modern Continuous Transaction Control (CTC) model. It isn’t just about replacing paper with PDFs; it is about real-time transparency and the digitalization of the entire tax reporting chain.

System Overview

The FEC operates through the SECeF platform, requiring certified software for issuing invoices with unique authentication codes and QR codes for instant verification. This setup ensures real-time data transmission to the DGI as invoices are generated, turning every transaction into a verifiable digital record. Businesses must either certify their proprietary systems or adopt approved third-party solutions to comply.

Implementation Timeline

The system launched on 6 January 2026, followed by a preparation phase from January to June for taxpayer onboarding and software certification. It becomes mandatory on 1 July 2026.

Who It Applies To

Phase one targets businesses above the XOF 50 million (approx. €76,200) turnover threshold, excluding foreign entities without a permanent establishment, air traffic, and urban public transport. This focuses initial enforcement on high-impact taxpayers to maximize revenue gains and compliance. Smaller operators should prepare, as expansions are expected soon.

The Scope

The DGI is prioritizing high-impact taxpayers to ensure a robust start to the rollout.

Under the first phase, the mandate applies to:

Threshold: Domestic businesses (legal entities and individuals) under the standard tax regime with an annual turnover (excluding tax) equal to or exceeding XOF 50 million (approx. €76,200).
Transactions: The system covers B2B, B2C, and B2G domestic transactions.
Exemptions: Currently, the mandate excludes foreign companies without a permanent establishment, air transport, and urban public passenger transport.

Future phases will extend to SMEs and other categories, with details pending from the DGI.

Anatomy of a Certified Invoice

Under the FEC system, an invoice is only valid if it is "certified" by the government’s interoperable platform, SECeF (Système Électronique Certifié de Facturation).

To be compliant, every electronic invoice must feature:

Unique Authentication Code: A digital fingerprint that ensures the document cannot be tampered with.
QR Codes: To facilitate instant verification by both the customer and tax auditors.

Compliance Pathways

Taxpayers cannot simply send an email and call it an e-invoice. You must adopt a system that "talks" to the DGI in real-time. Businesses have two primary options:

Certify Proprietary Software: Larger enterprises with in-house ERPs can undergo a technical certification process to integrate their systems directly with the SECeF.
Third-Party Certified Solutions: SMEs and businesses looking for a faster route can utilize software provided by certified third-party vendors who have already cleared the DGI’s technical hurdles.

Penalties: The Cost of Non-Compliance

The DGI has introduced a strict penalty framework to ensure the July deadline is taken seriously.

Failure to issue a FEC: Fines equal to 5x the compromised VAT amount (minimum XOF 500,000). For repeat offenders, this jumps to 10 times the VAT (minimum XOF 1,000,000 approx. €1,525).
Non-compliant software: Using uncertified systems can result in fines of up to XOF 2,000,000 (approx. €3,050).
Fraud/Falsification: A flat fine of XOF 2,000,000 (approx. €3,050) per invoice, alongside potential criminal prosecution.

Key Dates for Your Calendar

January 6 – June 30, 2026: The Awareness & Transition Window. Use this time for software certification and staff training.
July 1, 2026: Go-live for Phase One (Turnover ≥ XOF 50M).

The Bottom Line

The transition to real-time clearance is no longer a "future project" it is a current requirement. Waiting until June to evaluate your software architecture is a recipe for compliance failure.

Sources: RTC, Ecofin Agency

When does Burkina Faso’s FEC e-invoicing system become mandatory?

The Certified Electronic Invoice (FEC) system becomes mandatory on July 1, 2026, for the first wave of taxpayers. Although it officially launched on January 6, 2026, the period from January to June serves as a preparatory phase for onboarding and software certification.

Who must comply with the FEC mandate in phase one?

Phase one applies to domestic businesses under the standard tax regime with annual turnover equal to or exceeding XOF 50 million, excluding tax. This includes both legal entities and individuals. Foreign companies without a permanent establishment, air transport, and urban public passenger transport are currently excluded.

What transactions are covered under the FEC system?

The system covers domestic B2B, B2C, and B2G transactions. This means that virtually all local commercial transactions within scope must be issued and certified through the SECeF platform once the mandate applies.

What makes an invoice valid under the FEC system?

An invoice is only valid if it is certified through the SECeF platform. Each invoice must include a unique authentication code and a QR code to ensure real-time verification and prevent tampering. Without this certification, the invoice is not considered compliant.

How can businesses comply with the SECeF technical requirements?

Businesses can either certify their proprietary ERP or invoicing software to integrate directly with SECeF, or they can adopt a certified third-party solution that already meets the DGI’s technical requirements. Simply emailing a PDF invoice is not sufficient under the new system.

What are the penalties for non-compliance with the FEC rules?

Failure to issue a certified FEC can result in fines equal to five times the compromised VAT amount, with a minimum of XOF 500,000, increasing to ten times the VAT for repeat offenses. Using non-certified software can lead to fines of up to XOF 2,000,000, while fraud or falsification carries a flat fine of XOF 2,000,000 per invoice and possible criminal prosecution.

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Indirect tax analyst specializing in the digital economy and cross-border transactions, with expertise in analyzing tax policies and their impact on international businesses. Rodgers Kemboi