Burkina Faso

Transfer Pricing in Burkina Faso

Burkina Faso transfer pricing for 2026: identify controlled transactions, screen annual declaration and audit documentation obligations separately, and prepare a master file and local file. Use this Guide for related-party prices, the exact XOF one billion threshold boundary, domestic controlled transactions, privileged-tax counterparties, audit documentation requests and documentation penalties. It incorporates the signed July 2026 documentation order rather than relying on the superseded order reproduced in the consolidated code. It is a source-cited preparation draft with two executable cases. Country-by-country reporting, advance pricing agreements and authenticated filing steps require further work; no accountant has attested to it.