Burkina Faso Introduces VAT on Electronic Platforms and Other Tax Measures for 2025

Burkina Faso has introduced several tax measures and amendments as part of the Finance Law for the 2025 Budget. Some of the main measures/amendments are summarized as follows:

• The scope of VAT is extended to supplies of goods and services via e-commerce platforms, with platform operators obligated to collect and remit VAT due on transactions made through their platform, including commissions;
• It is clarified that the import of intangible assets falls within the scope of VAT;
• The VAT credit r…