- Burundi uses the OBR Electronic Billing Management System (EBMS) as a clearance-style fiscalisation regime for electronic invoicing, requiring in-scope taxpayers to issue compliant invoices through OBR-approved solutions and connect invoicing systems to EBMS for validation and near-real-time reporting.
- Mandatory e-invoicing/fiscalisation has applied since 2022 for certain taxpayers, with the legal framework for approved electronic invoicing machines set by Ministerial Ordinance No. 540/678 of 4 July 2022; the regime now covers B2B and B2C invoices from 2022 and B2G invoices from 2025.
- In 2025, OBR ran a nationwide training campaign for businesses with annual turnover above BIF 25 million to support adoption and use of approved electronic billing machines and EBMS connectivity.
- Public entities paying suppliers must receive OBR-approved electronic invoices; non-electronic invoices presented for payment may face a penalty of 20% of the invoice value.
- Records must be archived for 10 years, and businesses may need certified billing software, ERP/API integration, and compliance with EBMS invoice-data rules.
Source: dddinvoices.com
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.
