Guides RNI taxpayers through each monthly TVA cycle in Burkina Faso: regime eligibility check, invoice audit, input/output reconciliation, retenue à la source credits, and e-filing via eSINTAX with the Déclaration de la Taxe sur la Valeur Ajoutée. Covers the 18% standard rate, 10% reduced rate on domestic air transport, withholding rules, and DGI penalties.
Confirm the taxpayer is registered under the Régime du Réel Normal (RNI) with annual turnover HT of at least 50,000,000 FCFA — the only regime authorised to invoice and recover TVA. Verify the taxpayer's IFU (Identifiant Fiscal Unique) number and eSINTAX access credentials are current. Taxpayers under RSI (15–50 M FCFA) or CME (< 15 M FCFA) cannot charge or recover TVA and must stop here.
Gather all sales invoices for the declaration period (calendar month). Classify each supply as: standard-rated at 18%, reduced-rated at 10% (domestic air transport only), exempt with right to deduct (exports), or exempt without right to deduct (medicines, agricultural equipment, solar equipment, books, water/electricity at social tariff, etc.). Calculate the total TVA collectée (output TVA) by rate.
Audit all supplier invoices received in the period to identify recoverable input TVA. Only purchases from RNI-registered suppliers bear valid TVA — verify each invoice shows the supplier's IFU and the correct 18% or 10% rate. Input TVA on exempt-without-deduction supplies is not recoverable. Apply the pro-rata rule if the taxpayer makes both taxable and exempt-without-deduction supplies.
Identify any retenue à la source (TVA withholding) deducted from the taxpayer's invoices by large-enterprise customers (DGE), public-order payers (comptables publics), or eligible exporters. Since 1 January 2026, these payers withhold 30% of the TVA amount (raised from 20%). Each withheld amount is an advance credit to be declared on this return. Collect the retenue certificates (attestations de retenue) issued by each withholding agent.
Compute the net TVA position: TVA collectée minus TVA déductible minus retenues à la source credits. If net TVA is positive, a payment is due by the 15th of the following month via eSINTAX. If a credit balance results (e.g. from exports or large input purchases), document it for carry-forward or refund claim. Complete and submit the Déclaration de la Taxe sur la Valeur Ajoutée through eSINTAX before the monthly deadline.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Burkina Faso accountant for review.