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…