Business in Burundi

Anyone who intends to conduct business activities permanently in Burundi should first decide on the name, activity and suitable legal form. An individual activity can be operated as a personne physique. A société is a company under OHADA business law (OHADA); possible forms include SNC, SCS, SARL, SA, SAS and GIE. A cooperative is a separate legal form and is registered with ANAPROSC. The entreprenant status allows a declaration of activity under the regional business-law framework without entry in the Trade and Personal Property Credit Register (RCCM), but it does not automatically replace any other administrative or tax obligation. The agency is the central point of contact for formation. The application begins with a valid email address and an account at EasyBusiness.bi or investburundi.bi. The name is then checked for availability, the form is completed, and the articles of association are signed, scanned and submitted to the agency. Typical documents include proof of payment, identity documents or passports of the participants, the signed articles of association and, depending on the case, further evidence. After confirmation by email, the agency issues a business registration certificate (Certificat d'immatriculation) containing the NIF and RC. The RCCM is the commercial register shaped by OHADA; NIF means tax identification number. An individual operator must be at least 18 years old. Exclusions may include itinerant traders, non-rehabilitated insolvent persons and people with a final conviction for insolvency. Foreign and Burundian investments generally follow the same formal formation procedures, although sector-specific rules may also apply. Anyone operating in mining, quarrying, healthcare, alcohol, exports or regulated financial services may need a special licence or permit before starting operations. The current EasyBusiness fee schedule lists 100,000 FBU for registering an individual operator and 200,000 FBU for registering a legal entity. Changes cost 50,000 FBU each. Notarial services, licences, permits, business premises and bookkeeping are additional costs. Older agency documents list lower amounts; the current portal fee schedule should therefore be used for payment. No fixed official processing time has been published in the reviewed sources. Email confirmation and electronic procedures may make submission easier, while additional sector documents may extend the duration. For eligible investments, the agency may issue an Investment Eligibility Certificate (Certificat d'Eligibilité) (CE) under the 2021 Investment Law. Requirements may include a business plan, an environmental compliance certificate, an operating licence, a plan for employees and wage payments, building plans or a building permit, and a non-refundable dossier fee. Recognized investors must implement the investment plan, submit an annual investment overview and their accounts, and send a copy to the agency within three months after the end of the financial year. Tax registration and tax returns remain required even when an exemption from certain charges applies. Minimum implementation is 20 percent of the planned investment within the first year, or 10 percent in certain sectors; supported assets must be used for the relevant purpose for at least five years. After starting operations, the revenue authority requires registration within 15 days. Sales must be invoiced using the authority's format. The e-KORI system supports tax files, returns, payments and certificates. The thresholds are time-dependent: from financial year 2026/27, taxable turnover of at least 25,000,000 BIF that was already reached in 2025 becomes subject to VAT invoicing from 1 July 2026; returns and payment are due monthly by the 15th of the following month. For individuals with turnover of no more than 25,000,000 BIF in financial year 2025/26, the factsheet states that income tax returns are filed quarterly and amount to 1 percent of quarterly turnover. These tax rules should be checked again whenever new financial-year rules are adopted. Businesses must keep their annual inventory, balance sheet, profit and loss statement and notes. The meeting approving the annual accounts must take place no later than three months after the end of the financial year. The statutory reserve receives 5 percent of net profit until it reaches 10 percent of capital. Employees with employment contracts are covered by the National Social Security Institute (INSS). The employee contribution is 4 percent of gross pay and the employer contribution is 6 percent; the contribution base is capped at 450,000 BIF, so each share can amount to no more than 18,000 BIF per month. The employer withholds the employee share and pays the contributions. The employer must also take out health insurance for employees. Financing must be distinguished from banking. FIGA SM is a specialized institution authorized by the BRB and supports micro, small and medium-sized enterprises through partner financial institutions and microfinance institutions with individual or portfolio guarantees, training and support; 17 partners were cited in March 2026. BNDE offers financing for PME, PMI and TPE as well as for rural start-ups and assesses, among other things, the business plan. A guarantee or financing is therefore not automatically available. Small and medium-sized enterprises shape the Burundian market; according to the available market data, formal and informal businesses together account for more than 90 percent of firms. There is no single definition: INSBU uses employee numbers, the revenue authority uses turnover, and BRB uses turnover and assets. A 2025 World Bank survey covered only registered private businesses with at least five employees and is not representative of informal businesses, cooperatives or micro-enterprises. Opportunities are particularly found in agriculture and value chains, processing, storage, packaging, logistics, services, information and communications technology, renewable energy and tourism. Common obstacles include unreliable electricity, expensive or inconsistent-quality inputs, transport and storage, limited digital skills, insufficient growth capital, restricted market access, and climate, flood, drought and pest risks. The formal private sector is small and highly concentrated in Bujumbura; responsibilities and local requirements for other locations must be checked separately. Voluntary deletion from the RCCM should be requested within one month. When a trader dies, the heirs must arrange deletion or amendment within three months. For a company, dissolution is followed by publication, an amendment in the RCCM, appointment of a liquidator and liquidation. OHADA also regulates conciliation, preventive arrangements, court-supervised restructuring and liquidation. The reviewed sources do not publish uniform local fees or processing times for the entire closure process.