Burundi widens VAT net to businesses with turnover above BIF25mn
Burundi is casting a wider tax net, bringing businesses with annual taxable turnover of 25 million Burundian francs or more into the country's VAT regime from July 1.
Burundi will require businesses with an annual taxable turnover of at least Burundian francs 25mn during the 2025 fiscal year to register for and charge value added tax, as the government broadens the country’s VAT base under its latest budget law.
The measure, announced by the Burundi Revenue Authority (OBR), takes effect on July 1, 2026, under Article 271 of Law No. 1/10 of June 30, 2026, which establishes the 2026/27 state budget. Businesses meeting the threshold will be required to add VAT to their invoices from that date and file VAT returns by the 15th day of the following month.
The notice also restates compliance requirements for affected taxpayers. Businesses must display their Tax Identification Number (TIN) prominently at their premises, while those operating from rented properties are required to keep a copy of their lease agreement on site.
The OBR said taxpayers who fail to meet these obligations would be subject to the sanctions provided for under Article 80 of the same law.
The announcement provides no estimate of how many businesses will fall within the expanded VAT regime or the additional revenue the government expects to raise. Instead, it sets out the turnover threshold and the administrative requirements that will apply once the measure comes into force.
