On 13 August 2026, the Directorate General of Taxes (DGI) announced the launch of the homologation procedure for enterprise invoicing systems (Systèmes de Facturation d’Entreprise – SFE) in Burkina Faso. This measure implements the provisions of the 2026 Finance Law (Loi de Finances 2026) and the accompanying technical specifications note issued on 25 March 2026, which define the functional and security requirements for certified electronic invoicing solutions. The homologation process is mandatory for all software providers and taxpayers using proprietary invoicing systems that generate VAT invoices. The DGI has established a Homologation Committee, composed of representatives from the Ministry of Economy and Finance, the DGI, the National Agency for the Promotion of ICT, and the Chamber of Commerce, to evaluate applications against the technical specifications. Approved systems will receive a homologation certificate valid for three years, renewable upon compliance verification. The procedure aims to ensure the integrity, authenticity, and traceability of electronic invoices, thereby combating VAT fraud and improving tax revenue collection.
Key Takeaways
- Mandatory homologation for all invoicing solutions: Any enterprise invoicing system used for VAT purposes must obtain homologation before deployment; non-certified systems will be considered non-compliant, exposing users to penalties under Article 173 of the General Tax Code.
- Alignment with regional standards: The technical specifications incorporate WAEMU (UEMOA) directives on electronic invoicing, ensuring interoperability with the regional tax administration platform and facilitating cross-border trade within the union.
- Transition period and enforcement: A six-month transition period is granted from the publication date for existing systems to apply for homologation; after this period, the DGI will conduct systematic controls and impose sanctions, including fines and suspension of tax benefits, for non-compliant taxpayers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement