Burkina Faso Officially Launches the Certified Electronic Invoice System

On January 6, 2026, the Ministry of Economy and Finance of Burkina Faso officially introduced the Certified Electronic Invoice (Facture électronique certifiée – FEC) system. This launch initiates the transition toward an interoperable government platform [SECeF (Système Électronique de Certification de la Facturation)], which is scheduled to become mandatory for taxpayers starting July 1, 2026.

The FEC system is designed to modernize the standardized tax invoice framework established in 2017. By digitizing tax data reporting and enabling real-time transaction monitoring, the initiative aims to enhance tax administration. The rollout follows a successful pilot phase conducted in 2025 and is supported by the 2025 Finance Law and Ministerial Order 2025-0047/MEF/SG/DGI.

Compliance Requirements and Technical Standards

To meet the new regulatory standards, affected taxpayers must utilize certified invoice issuance systems. Businesses can either certify their proprietary internal software or adopt certified solutions from third-party providers.

The mandate encompasses B2C and B2B transactions, as well as B2G flows, which must further align with national public expenditure portal standards

To be considered valid, an invoice must include specific security features, such as unique authentication and a QR code.

Scope of Application and Exemptions

The first phase of the mandate applies to domestic companies under the standard tax regime (RNI). This includes both individuals and legal entities with an annual turnover (excluding taxes) equal to or exceeding XOF 50 million (approximately EUR 76,200).

The following entities are currently excluded from the FEC requirements:

• Foreign companies lacking a permanent establishment in Burkina Faso.
• Non-commercial or non-industrial government invoicing (G2B).
• Air traffic and urban public passenger transport companies.

Penalties for Non-Compliance

The General Tax Code has been updated to include stringent penalties for failure to adhere to FEC regulations:

• Failure to Issue a FEC: Subject to a fine equal to five times the amount of compromised VAT, with a minimum penalty of XOF 500,000 (~EUR 760). For repeated offenses, the fine increases to ten times the compromised VAT (minimum XOF 1 million).
• Uncertified Invoicing Systems: Suppliers or businesses using uncertified self-developed systems face a fine of XOF 1,000,000 (~EUR 1,520). This amount doubles to XOF 2 million for repeated violations.
• Fraudulent Documentation: The issuance of falsified or fraudulent electronic invoices carries a fine of XOF 2 million (~EUR 3,050) per invoice, without prejudice to further criminal proceedings.

Implementation Timeline

• January 6, 2026: Official launch of the FEC system.
• January 6, 2026–June 1, 2026: Transition period dedicated to software certification, taxpayer training, and public awareness campaigns.
• July 1, 2026: Mandatory enforcement begins for all phase one entities.

The DGI is expected to announce subsequent phases for remaining taxpayers at a later date.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.