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Amendments to Burkina Faso’s Finance Law 2023: Exemptions and Refunds Introduced

  • Deliveries of gold bars to state institutions exempt from VAT
  • Refunding of unused VAT credits to mining companies
  • Retroactive provisions for VAT exemption, registration duties, stamp duties, and withholding taxes for public orders related to agriculture and foodstuffs
  • Retroactive provisions for exemption of custom duties, VAT, registration and stamp duties, business licence duty, and withholding tax on public procurement of war weapons and military equipment.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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