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Tax regimes: The generalized standardized invoice in Burkina Faso

06/04/2022
Categories: Sectors

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The generalization of the standardized invoice is underway Burkina Faso. The provisions of article 17 of law 037-2013/AN of November 21, 2013 on the finance law for the execution of the State budget, management 2014 is effective since March 1, 2017.

The standardized invoice instituted in Burkina Faso previously only concerned taxpayers of the Real Normal Taxation (RNI). Order 2021-0289/MINEFID/SG/DGI of 27 May 2021 on the conditions for publishing, managing and security elements of the standardized invoice has allowed the generalization of the use of stickers to other tax systems, namely the real simplified tax (RSI) and the contributions of micro-enterprises (CME).

Also, in accordance with the provisions of this law, all taxpayers and all the populations of Burkina Faso that as of May 1, 2022, companies falling under the simplified real tax system as well as those falling under the contribution of micro-enterprises must compulsorily issue standardized invoices to any customer who acquires goods or services, in accordance with the provisions of article 564 of the General Tax Code (CGI).

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