As of 20 August 2026, the Burundi Revenue Authority (OBR) has reinforced the mandatory use of certified Electronic Billing Machines (EBM) for all economic operators in Burundi. The communiqué stipulates that any operator applying for or renewing administrative authorizations must provide proof of possession and effective use of an OBR-approved EBM. This requirement is rooted in the government’s broader strategy to modernize tax administration, enhance VAT compliance, and combat tax evasion through real-time transaction monitoring. The EBM system, integrated with the OBR’s central platform, ensures that every sales transaction is recorded and transmitted electronically, providing the tax administration with immediate visibility into business revenues. Operators who fail to comply risk denial of administrative authorizations, including trade licenses, import/export permits, and other regulatory approvals essential for business continuity. The directive applies to all sectors, including retail, wholesale, services, and hospitality, regardless of turnover size.
Key Takeaways
- Mandatory EBM Certification: Only OBR-approved Electronic Billing Machines are valid; operators must verify their device certification status before deployment to avoid compliance gaps.
- Precondition for Administrative Authorizations: Proof of functional EBM usage is now a mandatory prerequisite for obtaining or renewing any administrative authorization, linking tax compliance directly to operational licensing.
- Real-Time Revenue Monitoring: The integrated EBM system enables OBR to monitor transactions in real time, significantly reducing opportunities for VAT underreporting and informal economy activities.
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