Electronic invoicing and e-Reporting in Burundi

Mandatory Use

The use of Electronic Billing Management Devices (EBMDs), also referred to as Electronic Billing Machines (EBMs), is mandatory for certain taxpayers, particularly within the retail and wholesale sectors. This requirement is part of the Office Burundaise des Recettes (OBR)'s initiatives to enhance tax compliance through digital fiscal traceability.

Invoice Format

There is currently no standardized structured electronic format (such as XML or UBL). Invoices are locally generated through EBMs, which produce documents with internally structured data and encrypted records transmitted to the OBR. The invoice content is regulated and must include key fields such as the taxpayer identification number (NIF), invoice number, amount, tax rates, and a security code.

Digital Signature

The current model does not incorporate the use of digital certificates or qualified electronic signatures. Document validation and authenticity are ensured through cryptographic mechanisms embedded in the EBM devices, which are pre-validated by the tax authority.

Archiving

Taxpayers must retain records generated by EBMs for a minimum period of 10 years, in accordance with OBR provisions. Storage may be physical or electronic, provided the integrity and availability of the records are guaranteed for auditing purposes.

Prerequisites

• Active tax registration with the OBR
• Procurement and installation of an authorized EBD
• Configuration of the system for periodic transmission of fiscal data
• Staff training on the use of EBMs

Tax Control 

The system operates under a real-time reporting model, whereby data from each transaction is collected and transmitted to OBR servers through a secure connection. This framework enables the tax authority to monitor VAT-related and other indirect tax operations online.

Operation

EBMs are responsible for generating, signing, storing, and reporting each issued invoice. Every transaction includes a unique, encrypted code validated by the OBR. The device operates autonomously and must remain permanently connected to the network to ensure continuous data transmission.

Printed Format

The printed representation of the invoice must include key fiscal information, a QR code or barcode, and other identifiers defined by the OBR. This document holds legal validity and must be made available to the customer at the time of the transaction.