Burkina Faso has ratified the World Intellectual Property Organization (WIPO) Copyright Treaty.

Burkina Faso has ratified the World Intellectual Property Organization (WIPO) Performances and Phonograms Treaty.

Burkina Faso is not a signatory of the 1996 World Trade Organization (WTO) Information Technology Agreement (ITA) nor the 2015 expansion (ITA II).

Arts. 111-112 of Decree No. 2017-0049/PRES/PM/MINEFID provide a margin of preference of 10% for local enterprises and enterprises established in the West African Economic and Monetary Union (WAEMU).

Burkina Faso is not a party to the World Trade Organization (WTO) Agreement on Government Procurement (GPA) nor does it have observer status.

According to the guidelines of Act No. 77, of 5 January 2021, when requesting the homologation of the product for telecommunications with ANATEL (Agência Nacional de Telecomunicações), the applicant must present a declaration expressing which cybersecurity requirements the equipment and its supplier meet. There are concerns from the industry regarding the scope and definitions of this Act, including to which products the regulation applies and the lack of reliance on international standards. Among other provisions, it is reported that the Act vaguely mandates the guarantee of appropriate encryption methods.

The Brazilian Government charges a flat 60% duty for all express shipments imported through the Simplified Customs Clearance process. Moreover, Brazilian Customs have established express services maximum per-shipment value limits of USD 3,000 for imports, according to Art. 1 of Ministerial Ordinance 156/1999. This is reported to affect particularly online sales.

The Interpretative Act No. 7 of August 2014, issued by the Brazilian Federal Revenue Secretariat (Receita Federal do Brasil – RFB), deals with the taxation of cross-border payments for data centres outside Brazil. It applies to all amounts paid, credited, delivered or remitted by individuals or legal entities resident or domiciled in Brazil to companies headquartered abroad that are identified as offshore data centres.
According to the Act, when the Brazilian source of payment hires offshore data centres for the use of infrastructure for storage and remote high-performance data processing systems, the transactions are deemed to be typical provision of services and cannot be characterised as rental of movable assets for tax purposes. The consequence of this interpretation is that the use of offshore data centres triggers the following federal taxes in Brazil:
- Withholding income tax (Imposto sobre a Renda Retido na Fonte – IRFF) at the rate of 15% or 25% whenever the recipient is located in a tax haven jurisdiction;
- Cide-royalties contribution (Contribuição de Intervenção no Domínio Econômico destinada a financiar o Programa de Estímulo à Interação Universidade-Empresa para o Apoio à Inovação – Cide-royalties), at the rate of 10%;
- PIS-importation contribution (Contribuição para o PIS/Pasep-Importação) at the rate of 1.65%;
- Cofins-importation contribution (Contribuição para o Cofins-Importação) at the rate of 7.6%; and
- IOF (Imposto sobre Operações de Câmbio), which is the financial tax levied on the foreign exchange transaction, at the rate of 0.38%.

Brazil does not implement any de minimis threshold, which is the minimum value of goods below which customs do not charge duties.

Foreign companies can register a domain ".br" after the conclusion of a special registration, which requires a local legal representative and a declaration that the company will establish activities in Brazil within 12 months from the registration, according to Art. 6 of the Resolution of the Internet Steering Committee 2008/008/P.

Online pharmacies must have "com.br" or "far.br" domains. Moreover, according to Art. 53.2 of Resolution of the Director's Board of the National Agency for Health Surveillance 44/2009, Internet pharmacies are permitted in Brazil only if the Internet pharmacy is the website component of a licensed Brazilian brick-and-mortar pharmacy,

In recent years, Brazilian courts have issued several high‑profile decisions requiring foreign technology companies to appoint a local representative. The most notable cases are the following: (1) in 2022, when a proposed ban on Telegram did not ultimately take effect after the platform swiftly complied with judicial orders to designate a local legal representative; (2) in 2024, when the Supreme Court ordered the blocking of X due to its failure to appoint a domestic representative, a measure later lifted once the company adhered to the Court’s ruling; and (3) in 2025, when the Supreme Court similarly ordered the blocking of Rumble on the basis that the platform had not designated a local representative.

The Consumer Protection Act and the Law on Electronic Commerce Contracts provide a comprehensive framework for consumer protection that also applies to online transactions. Decree No. 7.962 includes specific obligations that apply to e-commerce purchases of goods and services that do not apply to traditional retailing. The Decree sets out obligations for e-commerce sites, such as providing a contract before purchase, supporting consumer service, answering consumer demands within five days, and ensuring the right to regret of the consumer. The right to regret was originally established by Art. 49 of Law 8.078. It allows for the cancellation of acquisitions made outside commercial establishments within seven days from the acquisition or receipt of product/service. It is, thus, applicable to other forms of distance sales as well.