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12.2. VAT on the Supply of Services by Non-Residents

The supply of services by a non-resident is subject to VAT in Burkina Faso. Non-resident companies making taxable supplies in Burkina Faso are subject to VAT irrespective of whether they have an establishment in Burkina Faso. All non-residents must appoint a tax representative domiciled in Burkina Faso who would take care of their VAT compliance in the country.