Guinea

Publication
January 28, 2023

Overview

Law L/2016/035/AN of 28 July 2016 on electronic transactions was instituted to promote the modernisation of the administration through the use of information and communication technologies. This law applies to any transaction of whatever nature, as long as it takes the form of an electronic message.

Decree D/2021/092/PRG/SGG relating to electronic transactions in the Republic of Guinea, taken in application of the law L/2016/035/AN of 28 July 2016, aims to specify the specific rules applicable to electronic transactions in Guinea. This decree applies to all players carrying out electronic transactions.

Law L/2021/032/AN adopting the new general tax code came into force on 1 January 2022, with articles 410 ter and 410 quater governing VAT on electronically supplied services in Guinea. Under this law, electronically supplied services are covered by the notion of an e-commerce platform. The law considers as an e-commerce platform any intermediary which, via its website or any other similar electronic means, puts service providers in contact with customers, determines or controls the conditions under which the transaction is concluded, where applicable, processes payments, and receives in return a fixed commission or commission proportional to the price of the service sold by the service provider.

Navigation

Key provisions applicable to VAT on ESS
Services in scope
Registration and compliance
Invoicing
VAT on costs
Other considerations

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Release date: April 2024

Key provisions applicable to VAT on ESS

Table 1

Services in scope

The law on electronic transactions applies to any transaction of whatever nature, as long as it takes the form of an electronic message, including:

Electronic commerce operations
Electronic advertising
The conclusion of contracts or legal acts electronically
Streaming services
Subscriptions to digital content
Online storage services (cloud services or others)

Registration and compliance

Non-residents must register for VAT when they provide services in Guinea and are required to appoint a tax representative.

A taxable person (non-resident supplier) required to be registered for VAT in Guinea but not established in Guinea must appoint a single tax representative. This tax representative must be registered for VAT in Guinea and be up to date with its tax obligations. This tax representative must:

Be subject to and registered for VAT in Guinea
Be established in Guinea
Be up to date with its tax obligations
Be duly authorised by the taxable person represented (non-resident supplier) by virtue of a written mandate

The tax representative must also:

Prepare invoices in the name and on behalf of the represented taxable person (the non-resident supplier)
Indicate on the invoices referred to above that they act as a tax representative
Submit VAT returns in the name and on behalf of the represented taxable person (the non-resident supplier)
Complete all other tax formalities incumbent on the represented taxable person (the non-resident supplier)

Invoicing

Guinea introduced electronic invoicing through article 6 of the finance law for 2023, and it is only currently targeting companies resident in Guinea. As such, non-resident suppliers are exempt from electronic invoicing. However, they should provide a document/invoice.

Regarding the details of the invoice, the invoice must be in French and must contain the following mandatory information provided in article 383-VI of the General Tax Code:

The name, address and telephone number of the taxable person
The name, address and telephone number of the customer
The taxable person’s tax identification number (TIN) and VAT registration key of the taxable person (supplier)
The tax identification number (TIN) and VAT registration key of the customer for services for which the customer is liable to pay VAT under provision II of article 373 bis
Where the customer is liable for VAT: the reference to article 373 bis indicating that that the customer is liable for VAT
Where the person liable for VAT is a tax representative within the meaning of article 373 Quinquies: their tax identification number (TIN) and VAT registration key registration key, as well as their name, address and telephone number
A unique invoice number based on a chronological and continuous sequence
The invoice date
If different from the invoice date:
- The date on which the goods or services were supplied services
- The date on which an advance payment is made
For each of the goods delivered or services rendered: the quantity, the unit price exclusive of tax and the rate of VAT legally applicable or, where applicable, the reference to the provision of the code exempting the supply or service
Any rebates, discounts, refunds or discounts earned and quantifiable at the time of the transaction and directly linked to the transaction
The total amount of VAT payable on the transaction
The total amount, exclusive of tax
The total price, inclusive of all taxes
If the option to charge VAT on debits is exercised: the words “VAT based on debits — article 366 bis du CGI”
When the taxable person applies the margin regime: the statement “VAT on margin — article 410 bis of the CGI”

VAT on costs

Non-resident suppliers are precluded from recovering any VAT incurred on costs in Guinea. However, if nonresidents have appointed a local tax representative, they can recover VAT if this VAT is deductible.

Other considerations

Regarding the tax on digital services, article 12 of the 2023 finance law provides that a tax of 5% is applied on revenues generated by digital services provided by foreign or local e-commerce platforms.

Particulars	Description
Scope	In Guinea, all persons involved in electronic transactions, whether B2B or B2C, are subject to the law on economic transactions.
Liability to remit VAT	The service provider who provides the service via the platform is deemed to be providing the service directly to the platform. When the service provider (non-resident supplier) is established in Guinea and whether or not the e-commerce platform is established in Guinea, the platform is liable for VAT on this operation under the provisions of II. of article 373 Bis of the General tax code. (reverse charge of VAT).
VAT rate	18%
Taxable value	The consideration received or to be received by the supplier or service provider from the buyer, the lessee or a third party. When the consideration is received totally or partially in kind, the value of this consideration is determined based on the “market price” of a delivery or similar service.
Effective date	The effective date is the VAT registration date.
VAT registration threshold	None
Tax invoice	The non-resident is not within the scope of electronic invoicing. However, there is a requirement to issue a document showing all of the compulsory information required (refer to “Invoicing” below).

Download (PDF - 3.3MB) VAT in Africa Digital Services

This report is a special edition of our annual VAT Guide in Africa, focusing on new rules and measures that have been introduced to tax the digital economy unilaterally by countries in Africa.

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VAT in Africa Guide 2021 (PDF 5.3 MB)

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