Burkina Faso VAT
Calculator 2026
Standard 18% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
Burkina Faso VAT — Common Questions
VAT in Burkina Faso: Key Facts
Burkina Faso levies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%. As a member of the West African Economic and Monetary Union (WAEMU/UEMOA), Burkina Faso follows the harmonized TVA framework, which sets the standard rate at 18% across all member states. The TVA system was introduced as part of fiscal harmonization reforms within the UEMOA zone during the 1990s. There is no widely applied reduced rate, though certain goods and services benefit from exemptions, including basic food staples (rice, millet, sorghum, maize), medical and pharmaceutical products, educational services, and agricultural inputs and equipment. Exports of goods and services are zero-rated. The Direction Générale des Impôts (DGI) administers TVA collection and enforcement. Businesses with annual turnover exceeding XOF 50 million are required to register for TVA. Monthly TVA returns must be filed by the 15th of the following month. Burkina Faso has been working to modernize its tax administration, including the introduction of electronic tax filing and certified invoicing systems to improve compliance and expand the tax base among informal sector businesses.
Common Questions About Burkina Faso TVA
What is the TVA rate in Burkina Faso?
The standard TVA rate in Burkina Faso is 18%, harmonized with other WAEMU/UEMOA member states. There is no general reduced rate, though specific exemptions apply to essential goods and services.
Which items are exempt from TVA in Burkina Faso?
Exempt items include basic food staples (rice, millet, sorghum, maize), medical and pharmaceutical products, educational services and materials, agricultural equipment and inputs, and certain financial services. Exports are zero-rated at 0%.
What is the TVA registration threshold in Burkina Faso?
Businesses with annual turnover exceeding XOF 50 million must register for TVA with the DGI. Smaller businesses may be subject to simplified tax regimes such as the contribution du secteur informel.
When are TVA returns due in Burkina Faso?
Monthly TVA returns must be submitted to the DGI by the 15th of the month following the tax period. Payment must accompany the return. Late filing attracts penalties and interest charges.
Is Burkina Faso's TVA system part of a regional framework?
Yes, Burkina Faso's TVA is harmonized within the WAEMU/UEMOA framework, which includes eight West African francophone countries. This harmonization ensures consistent tax treatment for cross-border trade within the economic zone.