Standard 18% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 OBR rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
Burundi applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%. The TVA was introduced in 2009 as part of Burundi's membership in the East African Community (EAC) and its commitment to harmonizing tax systems within the region. The 18% rate aligns with the EAC's recommended VAT framework. There is no widely applied reduced rate in Burundi, though certain goods and services are exempt from TVA, including unprocessed agricultural products, medical and pharmaceutical supplies, educational materials and services, and financial and insurance services. Exports are zero-rated, enabling exporters to reclaim input TVA. The Office Burundais des Recettes (OBR) administers TVA collection and enforcement. Businesses with annual turnover exceeding BIF 100 million must register for TVA. Monthly returns must be filed by the 15th of the following month. The OBR has introduced electronic billing machines (EBMs) to improve tax compliance and reduce fraud. All registered businesses are required to use certified EBMs for issuing invoices. Burundi has been strengthening its tax administration to broaden the revenue base and reduce dependence on external aid.
TVA was introduced in Burundi in 2009 as part of the country's fiscal reforms and alignment with the East African Community (EAC) tax harmonization framework. It replaced the previous transaction tax system.
Businesses with annual turnover exceeding BIF 100 million are required to register for TVA with the Office Burundais des Recettes (OBR). Voluntary registration may be available for smaller businesses.
Exempt items include unprocessed agricultural products, medical and pharmaceutical supplies, educational materials and services, financial and insurance services, and certain basic necessities. Exports are zero-rated at 0%.
Yes, the OBR requires all TVA-registered businesses to use certified Electronic Billing Machines (EBMs) to issue invoices. This system helps the tax authority monitor transactions in real time and reduce underreporting.
TVA returns must be filed monthly by the 15th of the month following the tax period. Payment of TVA due must accompany the return. Late filing and payment attract penalties and interest from the OBR.