Burkina Faso FEC E-Invoicing: Scope, Timeline, Penalties

At the beginning of January, the Ministry of Economy and Finance formally introduced the Certified Electronic Invoice (FEC), marking a key step in the transition to a fully digital invoicing system. However, the launch of the FEC is only the start of the preparatory phase, allowing businesses, service providers, and public authorities to align their systems with the new requirements.

Scope and Implementation Timeline

The FEC is set to upgrade the standardized tax invoice framework introduced in 2017 by implementing real-time transaction monitoring and fully digital tax data reporting. The decision to proceed with the e-invoicing implementation follows the successful 2025 pilot. Moreover, it is based on solid legal and technical groundwork established by the 2025 Finance Law and the Ministerial Order.

To comply with new requirements, taxable persons must use certified solutions for issuing invoices, either by obtaining certification for their own invoicing systems or by relying on certified third-party providers. Mandatory e-invoicing applies to B2C, B2B, and B2G transactions.

The rollout is defined in phases, where the first phase includes primarily domestic taxable persons, both individuals and businesses, operating under the standard tax regime whose annual turnover, excluding taxes, reaches or exceeds XOF 50 million (approximately EUR 76,200). 

Notably, certain exemptions apply to foreign companies that do not have a permanent establishment in Burkina Faso, as well as to certain categories of activity, including non-commercial or industrial government invoicing, air transport companies, and urban public passenger transport operators.

The implementation timeline began on January 6, 2026, with the system's formal launch. From that date until July 1, 2026, the focus is on preparatory measures, including ongoing communication from the Tax Authorities, certification of billing and invoicing software, and training and awareness initiatives for companies affected by the new obligations. As of July 1, the use of the FEC becomes mandatory for entities covered by the first implementation phase. 

Conclusion

The current implementation timeline includes only phase one, whereas other groups of taxable persons subject to these rules are expected to be included in the additional rollout phases. However, the Tax Authority still needs to define its scope and timing. Nonetheless, those who fail to comply with e-invoicing rules risk penalties ranging from XOF 500,000 (approximately EUR 760) to XOF 2 million (approximately EUR 3,050), depending on the severity of the violation.

Source: Burkina Faso 2025 Budget Law, General Directorate of Taxes - FEC documents