Burundi
BIBurundi’s revenue authority (Office Burundais des Recettes, OBR) runs an electronic invoicing system, EBMS, with electronic invoicing machines and interfaces for taxpayers’ own systems; the ministerial orders that set its scope could be identified but not read.
Guide reviewed .
Invoicing and electronic documents
EBMS (Electronic Billing Management System)
OBR’s national electronic invoicing system (système de facturation électronique). OBR publishes technical interface specifications for taxpayers who use their own invoicing systems. It is not connected to Peppol.
OBR interface specifications; the format could not be confirmed · Official source: OBR · Système de facturation électronique, EBMS
MFE (Machine de facturation électronique)
The electronic invoicing machine. Ministerial orders set the conditions for obtaining and using it, and OBR has a support procedure for taxpayers whose machine breaks down.
Device-issued electronic invoice · Official source: OBR · Ordonnances (list of ministerial orders)
Peppol
Burundi has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the OBR sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
This guide is incomplete. OBR’s pages list the ministerial orders on electronic invoicing, but the linked texts, the EBMS brochure and the FAQ could not be loaded when this guide was researched. Who must use EBMS or an electronic invoicing machine, and from when, is therefore not stated here. Read the orders listed on OBR’s ordonnances page, or ask OBR, before invoicing in Burundi.
What is clear is that Burundi has a national electronic invoicing system with interfaces for taxpayers’ own systems, that suppliers to public bodies face an electronic-invoice requirement, and that buying without an invoice is fined. A Peppol connection does not replace EBMS.
Legal guide
Electronic invoicing machine · conditions of use
Regulated; scope not confirmedMinisterial Order No. 540/48 of 24 January 2022 sets the conditions for obtaining and using the electronic invoicing machine. OBR’s legal-provisions page also lists Ministerial Order No. 540/1457 of 29 September 2022 under the same title. The texts could not be loaded, so which taxpayers must use EBMS or an MFE, and from when, is not stated here.
Official source: OBR · Ordonnances (list of ministerial orders)B2G · public-procurement suppliers
Order in force; text not reviewedMinisterial Order No. 540/207 of 30 July 2025, applying article 234 of the 2025/2026 Finance Law, concerns the obligation to require an electronic invoice from holders of public contracts (attributaires des marchés publics). Only its title could be read, so its exact scope is not stated here.
Official source: OBR · Ordonnances (list of ministerial orders)Buyers · purchases without an invoice
Fine in forceMinisterial orders under article 244 of the 2025/2026 Finance Law (No. 540/940 of 19 January 2026) and article 269 of the 2026/2027 Finance Law (No. 540/272 of 4 August 2026) set how a fine applies when goods or services are bought without an invoice being issued. The amounts are not stated on the pages reviewed.
Official source: OBR · Ordonnances (list of ministerial orders)VAT · legal basis
In forceVAT was instituted by Law No. 1/02 of 17 February 2009, revised by Law No. 1/12 of 29 July 2013 and amended by Law No. 1/10 of 16 November 2020.
Official source: OBR · Lois et règlements (list of tax laws)
Timeline
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VAT law adopted
Law No. 1/02 instituted value added tax in Burundi.
Official source: OBR · Lois et règlements (list of tax laws) -
Electronic invoicing machine order
Ministerial Order No. 540/48 set the conditions for obtaining and using the electronic invoicing machine.
Official source: OBR · Ordonnances (list of ministerial orders) -
Further electronic invoicing machine order
Ministerial Order No. 540/1457, listed by OBR among the legal provisions on electronic invoicing, also concerns the conditions for obtaining and using the machine.
Official source: OBR · Dispositions légales régissant la facturation électronique au Burundi -
Electronic invoices from public-contract holders
Ministerial Order No. 540/207 concerns the obligation to require electronic invoices from holders of public contracts.
Official source: OBR · Ordonnances (list of ministerial orders)
Peppol in Burundi
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.