Indirect tax - Burkina Faso

The principal indirect tax is VAT.

No, there is no registration limit. However, to be able to invoice VAT, the annual turnover of the company must be over 50.000.000 XOF.

N/A.

No.

When a taxpayer is not established in Burkina Faso, he must have a representative domiciled in Burkina Faso accredited with a tax department who undertakes to complete the formalities incumbent on this taxpayer and to pay the tax in his place. Failing this, the tax and, where applicable, the penalties, are required of the recipient of the taxable transaction.

VAT tax return must be submitted monthly, generally the 15th of each month.

The late declaration is sanctioned by a penalty of 25% and increased by 1% per month or fraction of a month of late fees due.

No.

No.

No.

The invoice must mention clearly:

• the invoice number of an uninterrupted series;
• the date on which the invoice was drawn up;
• the precise purpose of the transaction;
• the amount of the invoice:
  
  • for VAT taxable persons: the amount excluding VAT; the rate and amount of the tax due or, where applicable, the statement 'exempt'; the total amount including all taxes due by the customer;
  • for those not subject to VAT: the total amount due by the customer;
• the precise identification of the party responsible for issuing the invoice: 
  
  • the surname and given name(s) in the case of a natural person, legal form and legal name in the case of a legal person;
  • Geographic, cadastral, PO box and telephone addresses;
  • the registration number in the Trade and Personal Property Credit Register, the Register of Civil Companies, Professions and Trades or the Register of Craft Trades;
  • bank account(s) references;
  • Unique Financial Identifier Number;
  • the tax system and the tax service on which the person liable for payment depends; 
• customer identification:
  
  • • the surnames and given names in the case of a natural person, legal form and legal name in the case of a legal person;
    • Geographic addresses, PO Box and phone number;
    • where applicable, the registration number in the Trade and Personal Property Credit Register, the Register of Civil Companies, Professions and Trades or the Register of Craft Trades;
    • Unique Financial Identifier Number for sales to legal persons or merchants.

Yes returns are made online via the eSINTAX portal.