Guinea VAT (TVA) Guide for 2026: Rates, Registration & Compliance

Guinea's VAT (TVA) applies a single standard rate of 18% on most goods and services, including digital supplies, with no reduced band [1]. Exports of taxable goods and international transport are zero-rated [1]. The tax authority is the Direction Générale des Impôts (DGI), under the Ministry of Budget [2].

Under the Code Général des Impôts, businesses with prior-year turnover below GNF 1 billion fall under the VAT franchise (with an option to register from GNF 500 million), while non-established suppliers never qualify for the franchise [1][2]. Guinea has no dedicated non-resident digital regime. A non-resident must appoint a solvent representative accredited by the tax authority; in practice the Guinean customer is designated as that representative and accounts for the VAT under the reverse charge [2]. Public bodies, mining and oil and gas operators, and telecoms must withhold 50% of the VAT payable to suppliers and remit it [1].

How VAT applies to non-resident sales in Guinea:

1. Confirm your services are supplied to a customer in Guinea.

2. Determine whether the Guinean customer will self-account under the reverse charge.

3. Where required, the non-resident appoints an accredited local representative.

4. The Guinean customer accounts for 18% VAT.

5. File monthly before the 15th of the following month.

VAT returns are filed monthly using the single declaration, with the return and payment due before the 15th of the month following the taxable period [1]. Public bodies, mining and telecom operators apply a 50% domestic withholding of VAT on supplier payments [1].

Exports of taxable goods and international transport are zero-rated [1]. Exempt supplies include basic foods such as rice, flour, and bread, pharmaceuticals, fertilizers and sanitary products, books and school equipment, and banking and financial operations subject to specific duties [1]. Imported digital services to a Guinean business are taxed at 18% by reverse charge [2].

Late payment carries interest of 2% per month of delay, and failure to file the monthly return adds a 10% surcharge on the tax due (minimum GNF 100,000), rising to 50% if the return is not filed within 10 days of a formal notice [1][2]. Inaccuracies attract a 50% increase for bad faith and 100% for fraud [1].

1. PwC — VAT in Africa: Guinea overview

2. Grant Thornton — Indirect tax: Guinea

3. Guinea Code Général des Impôts, administered by the Direction Générale des Impôts (DGI)

Verified July 2026 against PwC and Grant Thornton; the VAT franchise threshold is GNF 1 billion under article 359 of the Code Général des Impôts.