Burkina Faso VAT (TVA) Return
Prepare, review, or classify transactions for a Burkina Faso VAT (TVA) return. Standard rate 18%; reduced 10% on domestic air transport (from 2025). Only Régime du Réel Normal (turnover >= 50,000,000 FCFA) taxpayers may invoice TVA. Monthly filing by the 15th via eSINTAX. Retenue à la source rais…
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Key facts — Burkina Faso, 2025
| Field | Value |
|---|---|
| Country | Burkina Faso |
| Currency | FCFA (XOF) |
| Standard rate | 18% |
| Reduced rate | 10% on domestic air transport (transport aérien national), from 1 Jan 2025 |
| Exports | Exempt with right to deduct input TVA (zero-rated in effect) |
| Exempt supplies (without deduction) | Medicines/medical equipment; agricultural & livestock equipment; solar energy equipment; books, newspapers, periodicals; international air transport; medical consultations; approved education; water/electricity at social tariff (CGI Art. 307, 308) |
| Who may charge TVA | Only Régime du Réel Normal (RNI) taxpayers — annual turnover HT >= 50,000,000 FCFA |
| RSI / CME taxpayers | NOT authorised to invoice TVA (turnover < 50,000,000 FCFA) |
| Filing frequency | Monthly |
| Deadline | 15th of the month following the period |
| Return form | Déclaration de la Taxe sur la Valeur Ajoutée (DGI); e-filing via eSINTAX |
| Retenue à la source (VAT withholding) | 30% of the TVA (raised from 20%, effective 1 Jan 2026); withheld by DGE large enterprises, public accountants, exporters; creditable for the supplier |
| E-commerce | Platforms selling to BF residents liable to collect TVA (from 2025) |
| Late/insufficient payment penalty | 10% of TVA due + interest 1% per month of delay (CGI Art. 778) |
| Failure to file penalty | 25% of TVA due, minimum 50,000 FCFA (CGI Art. 777) |
| Authority | Direction Générale des Impôts (DGI) |
| Primary legislation | CGI (Loi 058-2017/AN) Art. 299–392; Lois de Finances 2024–2026 |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | June 2026 |
The full rule
AI-drafted from official sources (DGI Burkina Faso, Code Général des Impôts — Loi 058-2017/AN, Lois de Finances 2024–2026). Pending accountant verification. Article numbers vary across CGI editions — treat citations as indicative and confirm against the current consolidated CGI.
Section 1 -- Quick reference
| Field | Value |
|---|---|
| Country | Burkina Faso |
| Currency | FCFA (XOF) |
| Standard rate | 18% |
| Reduced rate | 10% on domestic air transport (transport aérien national), from 1 Jan 2025 |
| Exports | Exempt with right to deduct input TVA (zero-rated in effect) |
| Exempt supplies (without deduction) | Medicines/medical equipment; agricultural & livestock equipment; solar energy equipment; books, newspapers, periodicals; international air transport; medical consultations; approved education; water/electricity at social tariff (CGI Art. 307, 308) |
| Who may charge TVA | Only Régime du Réel Normal (RNI) taxpayers — annual turnover HT >= 50,000,000 FCFA |
| RSI / CME taxpayers | NOT authorised to invoice TVA (turnover < 50,000,000 FCFA) |
| Filing frequency | Monthly |
| Deadline | 15th of the month following the period |
| Return form | Déclaration de la Taxe sur la Valeur Ajoutée (DGI); e-filing via eSINTAX |
| Retenue à la source (VAT withholding) | 30% of the TVA (raised from 20%, effective 1 Jan 2026); withheld by DGE large enterprises, public accountants, exporters; creditable for the supplier |
| E-commerce | Platforms selling to BF residents liable to collect TVA (from 2025) |
| Late/insufficient payment penalty | 10% of TVA due + interest 1% per month of delay (CGI Art. 778) |
| Failure to file penalty | 25% of TVA due, minimum 50,000 FCFA (CGI Art. 777) |
| Authority | Direction Générale des Impôts (DGI) |
| Primary legislation | CGI (Loi 058-2017/AN) Art. 299–392; Lois de Finances 2024–2026 |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | June 2026 |
Section 3 -- Exemptions (exonérations)
Exempt without deduction (CGI Art. 307, 308): medicines and pharmaceutical/medical equipment; agricultural and livestock equipment; solar energy equipment; school/scientific publications, newsprint, newspapers and periodicals; purebred breeding animals; domestic poultry; international air transport; medical consultations; education in approved institutions; non-profit association services; water and electricity at the social (domestic) tariff.
Recent additions (Lois de Finances 2025–2026): locally-produced frozen meat; aviation fuel/jet fuel; cement produced for export; certified electronic invoicing systems (2025); cattle/goats/sheep, shea & cashew nuts sold to local processors, fertile incubation eggs (2026).
Section 4 -- Registration and tax regimes
TVA status follows the income-tax regime (turnover HT, all activities):
| Regime | Turnover HT | TVA |
|---|---|---|
| Réel Normal (RNI) | >= 50,000,000 FCFA | Charges & recovers TVA |
| Réel Simplifié (RSI) | 15,000,000 to < 50,000,000 FCFA | Cannot invoice TVA |
| Contribution des Micro-Entreprises (CME) | < 15,000,000 FCFA | Cannot invoice TVA |
Only RNI taxpayers are habilités to invoice TVA. See bf-income-tax and bf-tax-optimization.
Section 5 -- Retenue à la source (VAT withholding)
Large enterprises (DGE), public-order payers (comptables publics), and eligible exporters withhold 30% of the TVA on supplier invoices (raised from 20% effective 1 Jan 2026; CGI Art. 334 §4). The withheld amount is an advance creditable on the supplier's own TVA return. This does NOT change the 18%/10% rate itself.
Section 6 -- Filing, deadlines, penalties
- Monthly declaration and payment, no later than the 15th of the following month (CGI Art. 334); e-filing via eSINTAX.
- Late/insufficient/non-payment: 10% of TVA due plus interest 1% per month of delay (CGI Art. 778).
- Failure to file: 25% of TVA due, minimum 50,000 FCFA (CGI Art. 777).
Section 7 -- Prohibitions
- NEVER let an RSI or CME taxpayer (turnover < 50,000,000 FCFA) charge or recover TVA.
- NEVER apply any rate other than 18% (standard) or 10% (domestic air transport).
- NEVER treat exempt-without-deduction supplies as recovering input TVA.
- NEVER compute numbers — the engine handles arithmetic.
- Confirm every article number against the current consolidated CGI before filing.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com.
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