E-Invoicing in Burkina Faso: FEC Requirements and 2026 Mandate

E-invoicing in Burkina Faso is mandatory from 1 July 2026 for taxpayers within the initial scope of the Facture électronique certifiée (FEC) regime. Administered by the Direction Générale des Impôts (DGI), the FEC requires covered businesses to issue certified electronic invoices through a compliant invoicing setup. The DGI has published the FEC framework, including technical specifications, system-approval procedures, issuance rules and documents that may serve as alternatives in limited cases.

This is more than moving from paper invoices to PDFs. Businesses must complete the required onboarding, use a certified electronic invoicing system or an appropriately homologated enterprise invoicing system where applicable, and ensure that each invoice is authenticated under the DGI framework before it is issued. 

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Burkina Faso moved into operational implementation of its Facture électronique certifiée (FEC) regime in 2026. The Direction Générale des Impôts (DGI) officially launched the FEC on 6 January 2026, presenting it as a tool to secure invoicing, improve tax compliance and strengthen transaction transparency; mandatory use began on 1 July 2026 for taxpayers in scope.

To support implementation, the DGI has published a dedicated FEC documentation package covering technical specifications for certified electronic invoicing systems and enterprise invoicing systems, as well as approval procedures for invoicing units, invoice-control modules, and enterprise billing systems. The DGI also established a committee for system homologation. The DGI formally opened the enterprise-system homologation procedure on 25 March 2026 and published the official register of homologated invoicing systems. 

What does e-invoicing mean in Burkina Faso?

In Burkina Faso, e-invoicing means issuing a Facture électronique certifiée (FEC) through a system that complies with the Direction Générale des Impôts (DGI) framework. The invoice is electronic, but it must also be certified and authenticated, so a standard PDF created in an ERP, POS, accounting or billing system is not automatically a compliant Burkina Faso electronic invoice.

The DGI framework covers both certified electronic invoicing systems and enterprise invoicing systems. Depending on its technical model, a business may use a certified solution or connect its existing software to an approved setup; enterprise systems may also be subject to the DGI homologation process. The DGI provides the official FEC technical specifications and approval procedures. The DGI register of homologated enterprise invoicing systems allows businesses to check whether a relevant software solution has been approved. 

The Evolution of E-Invoicing in Burkina Faso

Before 2026, Burkina Faso used a normalised-invoice framework, under which businesses had to meet prescribed invoice content and security requirements.

January 2026: Burkina Faso officially launched the Facture électronique certifiée (FEC) and published the technical specifications, issuance rules and system-homologation procedures on the DGI website.

25 March 2026: The DGI opened the formal homologation process for enterprise invoicing systems. Businesses using their own ERP, POS, accounting, or billing system should confirm whether their setup requires approval and consult the official list of homologated software.

1 July 2026: Mandatory FEC use began for taxpayers within the initial scope of Burkina Faso’s e-invoicing mandate.

B2G electronic invoicing in Burkina Faso

Burkina Faso’s FEC mandate is based on the supplier’s tax status and the scope of the DGI regime. The DGI has not published a dedicated public-procurement e-invoicing network comparable to Peppol or a national B2G XML platform.

Suppliers invoicing public-sector customers must issue a Facture électronique certifiée (FEC) when they fall within the mandate. They should use an onboarded, compliant invoicing setup and follow any documentation, submission and invoice-acceptance rules in the relevant tender or contract. Where an alternative document may be used, it must be one specifically recognised under the DGI’s FEC issuance and substitute-document rules.

B2B electronic invoicing in Burkina Faso

For B2B transactions, an in-scope supplier must issue a certified electronic invoice through the DGI-compliant FEC process. The invoice workflow must capture accurate supplier, buyer, transaction and tax information, including the buyer’s Identifiant financier unique (IFU) where required, and apply the required invoice certification and authentication controls.

Companies using ERP, accounting, billing or sales software should assess whether the system can connect to the FEC process or requires homologation. This is particularly important for automated or high-volume invoicing. The DGI provides the FEC technical specifications and system-approval procedures and maintains an official register of homologated enterprise invoicing systems.

B2C electronic invoicing in Burkina Faso

Consumer-facing transactions can also fall within the FEC regime. However, the appropriate document depends on the activity, transaction type and whether the DGI expressly allows another document to serve in place of an FEC.

Businesses handling retail, online checkout, ticketing or other high-volume consumer sales should review whether each transaction requires an FEC, whether a DGI-recognised alternative document applies, and whether the POS or sales system is correctly integrated with the FEC process. A receipt, ticket or PDF should not be assumed compliant unless it is specifically recognised under the DGI’s FEC rules.

What does Burkina Faso e‑reporting and VAT compliance look like

Under the General Tax Code, VAT taxpayers must submit a VAT return for the previous month by the 15th of each month. The return is still required even if the taxpayer carried out no taxable transactions during that month. 

For taxpayers within the relevant DGI scope, electronic tax filing is available through eSINTAX. The DGI confirms that taxpayers under the Direction des moyennes entreprises–Centre des impôts des entreprises (DME-CII) have been required to file tax declarations online since 1 January 2020, while electronic payment has been available through the same system since 2021.

Burkina Faso’s penalties and consequences for Non-Compliance

Non-compliance can create both tax and operational risks. These can include challenges to invoice validity, VAT or expense-deduction issues, administrative sanctions, and disruption when a business cannot issue compliant invoices. Businesses should also avoid using unapproved invoicing software where DGI approval is required. The DGI has published specific rules on FEC issuance, commercialisation, and accepted substitute documents

Your Trusted Partner for E-Invoicing in Burkina Faso

Burkina Faso’s FEC mandate adds a certified compliance step to everyday invoicing. Businesses can continue creating transactions in their ERP, POS, accounting, billing or online sales system, but the final invoice must follow the DGI’s requirements for certified issuance and authentication.

DDD Invoices provides one API layer for connecting existing invoice workflows with country-specific compliance requirements. For Burkina Faso, this helps businesses prepare invoice data, apply validations, support the FEC certification workflow, and maintain reliable invoice records, without rebuilding local compliance logic across every system or market.

FAQs

Is e-invoicing mandatory in Burkina Faso?

Yes. Burkina Faso’s Certified Electronic Invoice, or FEC, is mandatory from 1 July 2026 for taxpayers within the applicable initial scope of the DGI mandate.

What is a Burkina Faso FEC?

The FEC, or Facture électronique certifiée, is a certified electronic invoice issued through a DGI-compliant invoicing process. It contains required tax and transaction information, plus authentication elements such as a system identifier, authentication code and QR code.

Is a PDF invoice valid in Burkina Faso?

A PDF alone is not automatically a compliant FEC. To meet the mandate, the invoice must be issued through the approved FEC framework and include the required certification and authentication elements.

Do companies need to change their ERP or POS system?

Not necessarily. A business may be able to retain its ERP, POS, billing or accounting software if it can connect to a certified or homologated FEC solution. The exact approach depends on the system and the DGI’s approval requirements.

Does the FEC replace VAT reporting?

No. FEC compliance concerns the issuance and certification of invoices. Businesses must still meet their separate VAT declaration, payment and recordkeeping obligations.