Burkina Faso has introduced several tax measures and amendments as part of the Finance Law for the 2025 Budget. Some of the main measures/amendments are summarized as follows: The scope of VAT is extended to supplies of goods and services via e-commerce platforms, with platform operators obligated to collect and remit VAT due on transactions made through their platform, including commissions; It is clarified that the import of intangible assets falls within the scope of VAT; The VAT credit refund mechanism for exports is strengthened with additional requirements, including that refund applications must be accompanied by proof of payment of...