On 8 September 2026, the Burundi Revenue Authority (OBR) conducted a major taxpayer sensitization session in Kayanza commune, gathering traders from the 12 zones comprising the jurisdiction. The workshop focused on two critical pillars of Burundi’s tax modernization: the “Umutangakori II” digital platform and the mandatory use of Electronic Billing Machines (EBM). Effective immediately, all taxpayers with an annual turnover of 25 million BIF or more are required to conduct their tax declarations and payments exclusively through the Umutangakori II platform. Simultaneously, the OBR mandated the acquisition and use of certified EBMs for every sales transaction, eliminating manual invoicing and strengthening VAT compliance across the retail sector.
Key Takeaways
- Turnover Threshold Enforcement: The 25 million BIF annual turnover threshold now triggers mandatory e-filing and e-invoicing obligations. This captures a significant segment of medium-sized enterprises previously operating on manual systems, substantially expanding the digital tax net.
- Universal Electronic Invoicing: The requirement for every trader to possess and use an EBM aims to create a level playing field and eradicate “two weights, two measures” complaints. The OBR has signaled strict penalties for non-compliance, including fines for failure to issue electronic invoices at point of sale.
- Phased Learning Support: Recognizing the technological shift, the OBR pledged continuous on-the-ground sensitization and technical assistance. Traders requested extended learning periods for EBM operation, which the Commissioner General acknowledged as essential for successful adoption.
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