Burundi VAT / GST

Value Added Tax (Taxe sur la Valeur Ajoutée)

Burundi operates a VAT (TVA) administered by the OBR, with a standard rate of 18% and a reduced rate for essential goods. VAT-registered businesses file periodically and may offset input VAT against output VAT.

• Standard VAT rate — 18% % (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))
• Reduced rate on essential goods (basic foodstuffs, medicine, educational items) — 10% % ((approx — confirm)) (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law), https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/)
• Exempt supplies — Healthcare services (and other supplies listed in the VAT Law) are exempt (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law), https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/)
• Zero-rated supplies — Exports of goods are zero-rated ((approx — confirm)) (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))
• Compulsory VAT registration threshold — BIF 100,000,000 BIF (annual taxable turnover (approx — confirm)) (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))
• VAT return filing frequency — Monthly (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law), https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/)
• Monthly VAT return and payment deadline — 15th of the month following the taxable period ((approx — confirm)) (OBR filing rules under the VAT Law, https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/)
• Input VAT recovery — Registered taxpayers deduct input VAT on business purchases against output VAT collected (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))
• Reverse charge on imported services — VAT on services supplied by non-residents is self-accounted by the Burundi recipient under the reverse-charge mechanism ((approx — confirm)) (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))