Equatorial Guinea VAT Guide 2026

Overview — TVA in Equatorial Guinea

VAT in Equatorial Guinea is governed by the General Tax Code and administered by the Ministerio de Hacienda. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Equatorial Guinea operates a standard input-output VAT credit system. Businesses with annual turnover exceeding XAF 50,000,000 must register for VAT. Voluntary registration is permitted for businesses below the threshold. VAT returns are filed monthly by the 15th of the following month.

VAT Rate Structure

Equatorial Guinea applies two main VAT rates:

• Standard rate (15%) — applies to most goods and services, including manufactured products, electronics, vehicles, professional services, restaurants, and telecommunications
• Zero rate (0%) — applies to exports of goods and services, international transport, and supplies to free zones. Input VAT on expenses related to zero-rated supplies may be recovered

Certain goods and services are exempt from VAT (without input recovery) including financial services (insurance, credit), educational services, medical services, residential rent, and real estate transfers. Basic foodstuffs and pharmaceutical products are also exempt to reduce the tax burden on low-income households.

Registration Threshold & Process

Businesses with annual turnover of XAF 50,000,000 or more must register for VAT with the Ministerio de Hacienda. The application is submitted through the online portal or in person at the local tax office. Once registered, the business issues VAT invoices showing the TVA amount separately. Businesses must display their Taxpayer Identification Number (NIF) on all invoices. Non-resident companies providing digital services may also be required to register. Failure to register attracts penalties of up to XAF 5,000,000.

VAT Filing & Payment

VAT-registered businesses must file returns monthly by the 15th of the following month. The VAT return reports output VAT on sales, input VAT on purchases, and the net amount due (or refundable). Input VAT may be recovered on business expenses directly related to taxable supplies. Late filing attracts a penalty of 10% of the VAT due plus interest at 0.75% per month.

Excise Duties

In addition to VAT, Equatorial Guinea imposes excise duties on specific products including:

• Alcohol — rates vary by type, typically 20–45%
• Tobacco — excise of 30% plus additional levy
• Petroleum products — specific excise per litre
• Soft drinks — excise on sugary beverages

Excise duties are collected by customs at importation or by the tax authority for locally manufactured goods.

FAQs

Can I recover input VAT if my turnover is below XAF 50,000,000?

If you are voluntarily registered, you may recover input VAT on business purchases. Unregistered businesses cannot charge or recover VAT.

What is the penalty for late VAT filing?

Late filing attracts a 10% penalty on the VAT amount due, plus interest at 0.75% per month. Continued non-compliance may result in tax audit and assessment.

Are digital services provided by foreign companies subject to VAT?

Yes, non-resident digital service providers (streaming, apps, SaaS, e-commerce) are required to register for VAT. The customer may need to reverse-charge the VAT if the provider is not registered.

Disclaimer

This guide provides general information about Equatorial Guinea VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Equatorial Guinean tax advisor or the Ministerio de Hacienda for advice specific to your situation. InvestmentKit does not provide tax advice.