VAT is levied at the standard rate of 18% on production activities, the distribution of goods, and the rendering of services in Burkina Faso, including imports.

Certain supplies are exempt, and exports are zero-rated. Effective 1 January 2020, an optional VAT exemption is provided to road transport operations undertaken by transportation companies for the transport of persons and goods.

Exempt Supplies Include:

Unprocessed agricultural products, consumer products and their compounds;
Fertilizers excluding fertilizers imported for purposes other than soil fertilization;
Plastic notebook covers;
Construction materials used for real estate development programs (effective 1 January 2024);
Printed newspapers and periodicals, whether or not illustrated or containing advertising; and
Books, pamphlets and similar printed materials for schools or scientific purposes.

Registration Threshold

There is no set minimum threshold for registration. Entities engaged in the supply of taxable goods and services are required to register for VAT.

Returns and Payments

Taxpayers are required to file VAT returns and make tax payments on a monthly basis within 15 days of following month.

VAT Withholding

Entities exporting taxable goods and eligible for input tax credit are required to deduct 20% of the VAT due on their purchases of goods and services. The amount deducted is required to be paid within 15 days of each month.

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