Guinea VAT (TVA) Guide 2026

Overview — TVA in Guinea

TVA in Guinea is governed by the General Tax Code (Code Général des Impôts) and administered by the Direction Générale des Impôts (DGI). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Guinea operates a standard credit-invoice TVA system where registered businesses can recover input TVA on purchases used for taxable supplies. Businesses with annual turnover exceeding the registration threshold must register for TVA. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and TVA returns are filed monthly or quarterly depending on turnover.

TVA Rate Structure

The TVA system in Guinea has two main rates:

• Standard rate — 18% on most goods and services
• Zero rate (0%) — exports of goods and services, international transport

Certain goods and services are exempt from TVA including basic foodstuffs, agricultural inputs, educational services, medical services, financial services (interest income, insurance), and residential property rent. Exempt supplies do not allow input TVA recovery, while zero-rated supplies do allow input recovery. This distinction is important for businesses that deal in both taxable and exempt supplies.

Registration Threshold

Businesses whose annual taxable turnover exceeds the threshold set by DGI must register for TVA. The threshold is reviewed periodically. Once registered, the business must issue TVA invoices showing the TVA amount separately. Registration is done through DGI and requires a Taxpayer Identification Number (NIF — Numéro d'Identification Fiscale). Non-compliance with TVA registration requirements attracts penalties.

TVA Filing & Payment

TVA-registered businesses must file returns monthly or quarterly depending on their turnover level. The return shows output TVA on sales, input TVA on purchases, and the net amount payable (or refundable). Payment is due at the time of filing. Late filing and late payment attract penalties including fines and interest. DGI conducts regular TVA audits to verify compliance. The TVA system is part of Guinea's broader tax modernisation efforts, with electronic filing increasingly available.

Excise Duties

In addition to TVA, Guinea imposes excise duties on specific products including alcohol, tobacco, petroleum products, and certain luxury goods. Excise rates vary by product category and are collected at importation or production level. These duties are in addition to TVA and are not creditable for input TVA purposes.

FAQs

Do I need to charge TVA if my turnover is below the threshold?

No, registration is only compulsory if annual turnover meets or exceeds the threshold. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge TVA on their invoices.

Can I recover input TVA?

Yes, TVA-registered businesses can claim input TVA on purchases used for taxable supplies. Input TVA is netted against output TVA in the periodic return. Excess input TVA may be carried forward or refunded subject to DGI approval.

What is the penalty for late TVA filing?

Late filing and late payment attract penalties under the General Tax Code, typically a percentage of the tax due plus monthly interest on overdue amounts.

Disclaimer

This guide provides general information about Guinean TVA for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Guinean tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.