Overview
Guinea has established a structured legal framework to govern electronic transactions and the taxation of digital services. Law L/2016/035/AN sets out the foundational rules for electronic transactions, covering any activity conducted through an electronic message. Decree D/2021/092/PRG/SGG builds on this framework by detailing the practical rules applicable to all parties engaging in electronic transactions within the country.
In parallel, Law L/2021/032/AN, which introduced the current General Tax Code, effective 1 January 2022, includes VAT provisions for electronically supplied services. Under this law, an e-commerce platform is defined as any intermediary that connects service providers with customers, sets or influences transaction conditions, processes payments, and receives either a fixed or proportional commission.
Key provisions applicable to VAT on ESS
| Particulars | Description |
| Scope | B2C suppliers only, as where supplies are to a B2B in Guinea, the local business is to account for VAT under the reverse charge mechanism. |
| Liability to remit VAT | B2C supplies – the non-resident supplier is liable to remit VAT. B2B supplies – the local B2B consumer to account for VAT under the reverse charge mechanism. |
| 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 | 1 January 2022 |
| 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). |
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
A non‑resident supplier that is required to register for VAT must appoint a single tax representative. This representative must be established in Guinea, registered for VAT, fully compliant with all tax obligations, and formally authorised through a written mandate.
The representative is responsible for issuing invoices on behalf of the non-resident supplier and must clearly indicate their role as a tax representative on those invoices. The representative must also file VAT returns and fulfil all other tax formalities on the supplier’s behalf.
VAT returns must be submitted to the competent tax office no later than the 15th of each month.
Invoicing
Guinea has introduced an electronic invoicing system, although it is currently aimed primarily at resident companies. Non-resident companies are not yet in scope. Nevertheless, invoices issued by non-resident suppliers must be issued in French and must include the following mandatory information:
- 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 taxable person
- The TIN and VAT registration key of the customer for services for which the customer is liable to pay for VAT
- Where the customer is liable for VAT, the reference to Article 373 Bis indicating that the customer is liable for VAT
- Where the person liable for VAT is a tax representative, the representatives Tax Identification Number TIN and VAT registration key registration key, as well as their name, address and telephone number; and number
- A unique 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; and service
- Any rebates, discounts, or refunds earned and quantifiable at the time of the transaction and directly linked to that transaction
- The total amount of VAT payable on the transaction
- Total amount exclusive of tax
- The total price inclusive of all taxes
VAT on costs
A non‑resident supplier may recover VAT incurred in Guinea through its appointed tax representative, provided that the underlying VAT is deductible under local rules.
Other considerations
Other considerations
Digital Service Tax - Article 12 of the 2023 Finance Law provides that a tax of 5% is applied to revenues generated by digital services by foreign or local e-commerce platforms.
VAT on cryptocurrency/digital assets
Currently, Guinea does not have specific VAT rules or regulations relating to cryptocurrency-related activities or digital assets.
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