- Burkina Faso introduced VAT rules for e-commerce and digital services starting January 1, 2025.
- The standard VAT rate is 18% and applies to most digital services provided within the country.
- Digital services include advertising, software licenses, data storage, platform commissions, telecoms, and broadcasting.
- Foreign providers of digital services may need to register for VAT in Burkina Faso.
- Registration involves assessing taxable supplies, submitting documents, and possibly appointing a local representative.
- Registered businesses must charge 18% VAT on digital services and issue compliant invoices.
- Invoices should include supplier and customer details, service description, and VAT amount in XOF.
- Businesses must file VAT returns and remit taxes in XOF to Burkinabè authorities, adhering to deadlines to avoid penalties.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
