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

Canonical: https://trykintsugi.com/sales-tax-guides/africa/guinea
Published: September 22, 2026

Guinea's standard VAT (TVA) is 18%. This guide explains registration, taxable scope, and filing obligations.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## Key Takeaways

Guinea charges 18% TVA on most goods and services, administered by the Direction Générale des Impôts (DGI) [3]. Under the Code Général des Impôts, businesses with prior-year turnover below GNF 1 billion fall under the VAT franchise, and non-established suppliers never qualify for it [1]. Guinea has no dedicated non-resident digital regime, so a non-resident appoints an accredited representative or the Guinean customer accounts for VAT under the reverse charge [2]. Public, mining, and telecom operators withhold 50% of the VAT on supplier payments [1]. SaaS, digital services, and clothing are taxable, and basic foods are exempt [1].

## Taxability Snapshot

## Sales Tax Rates

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].

| Rate | Applies to |
| --- | --- |
| Standard 18% | Most goods, services, digital supplies |
| Zero 0% | Exports and international transport |
| Exempt | Basic foods, pharmaceuticals, books, financial services |

## Registration & nexus threshold

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:

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

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

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

- The Guinean customer accounts for 18% VAT.

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

## Filing frequency & deadlines

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].

## Exemptions

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].

## Penalties

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].

## Sources

- [PwC — VAT in Africa: Guinea overview](https://www.pwc.co.za/en/publications/vat-in-africa.html)

- [Grant Thornton — Indirect tax: Guinea](https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Guinea/)

- 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.

## Frequently asked questions

### What is the Guinea VAT rate in 2026?

18%, a single standard rate on most goods and services, with zero-rating for exports and international transport [1].

### How are foreign digital services taxed in Guinea?

By reverse charge. Guinea has no dedicated non-resident digital regime, so the Guinean customer self-accounts for 18% VAT on imported services [2].

### Is SaaS taxable in Guinea?

Yes. Imported SaaS and digital services to a Guinean business are taxed at 18% via the reverse charge [2].

### What is the VAT registration threshold in Guinea?

Businesses with prior-year turnover below GNF 1 billion fall under the VAT franchise, with an option to register from GNF 500 million; non-established suppliers never qualify for the franchise [1].

### When are Guinean VAT returns due?

Monthly, before the 15th of the month following the taxable period [1].

### Who administers VAT in Guinea?

The Direction Générale des Impôts (DGI), under the Ministry of Budget [2].