Guinea VAT Rates and Taxability Reference

Standard rate

18%

Reduced rate

None. Guinea operates a single-rate system

Increased rate

None

Zero rate

0%, applied to direct exports of goods, international transport, and the provisioning of sea and air vessels, with input VAT recovery available

Exempt supplies

Financial services, insurance, basic medical and education supplies, and residential rent, with no input VAT recovery

Special-rate regions

None. The 18% rate applies across the whole country

Currency

Guinean franc (GNF). Guinea does not use the CFA franc

Smallest unit

The franc. There are no sub-units in practice

Conversion rate for other currencies

Banque Centrale de la République de Guinée reference rate, taken at the date of the taxable event

B2B SaaS, seller established in Guinea

18%

B2B SaaS, non-resident seller with no Guinea registration

No VAT charged by you. Your business customer self-assesses it under the reverse charge

B2B SaaS, non-resident seller with a Guinea registration

No VAT charged by you. The reverse charge still applies, because it depends on where you are established rather than on whether you are registered

B2C SaaS, seller established in Guinea

18%

B2C SaaS, non-resident seller with a Guinea registration

18%

B2C SaaS, non-resident seller with no Guinea registration

No VAT charged, because you cannot charge VAT before your registration takes effect. Consumers cannot self-assess, which is why a non-resident registers from the first consumer sale

Digital services sold through an ecommerce platform

The platform is the deemed supplier and is liable for the VAT on that sale. You are out of scope for that leg

Categories other than B2B SaaS and B2C SaaS

Not supported. Kintsugi does not calculate Guinea VAT for these

Excise goods

Not supported. Alcohol, tobacco, and petroleum sit under a separate regime

Who withholds

The Guinean State, public establishments, telecom companies, petroleum importers and distributors, and mining companies

How much

50% of the VAT on the invoice

What you receive

The net amount, plus the remaining 50% of the VAT

Invoice wording

Your invoice carries Retenue de 50% de la TVA

Effect on your return

The withheld half is credited against your liability. Your buyer holds the evidence of payment, so keep their withholding documentation

Kintsugi's role

None. Kintsugi does not model this regime, so a return covering a withheld sale needs manual reconciliation

Discount shown on the original invoice

VAT is calculated on the discounted amount

Discount given after the invoice, including early-payment discounts

Issue a credit note referencing the original invoice. The VAT adjustment lands in the period the credit note is issued

Loyalty points redeemed as payment

VAT is calculated on the cash portion only. Issuing points is not a taxable event

Manufacturer rebate paid to a reseller

The manufacturer issues a credit note and adjusts its own output VAT

Manufacturer rebate paid to the end customer

Does not reduce the retailer's VAT base. The retailer charges VAT on the full sale price

Third-party payer discounts

No published rule. Treat the VAT base as the total you receive from all sources, and raise it with us

Refunds and cancellations

Handled by credit note, and deducted from your threshold figure at the credit note date

Document name

Facture d'avoir

Format

Standard invoice format with a negative amount

Numbering

Sequential, continuous with your invoice sequence

Must reference the original

Yes, by invoice number and date

Time limit to issue

No specific statutory deadline. The practical limit is Guinea's three-year assessment window

Which period the VAT adjustment lands in

The period the credit note is issued. You do not amend the original return

Credit notes on reverse-charged sales

Your business customer reverses both entries on the return for the period they receive the credit note. The cash effect is nil

Shipping, insurance, or gift wrap supplied with the goods or services

Taxed as part of the same supply, at the rate of the principal supply

Shipping supplied separately

18%

Shipment containing items at different rates

No published rule. Splitting the charge in proportion to net value is the reasonable default. Not relevant to the categories Kintsugi supports for Guinea

Rounding direction

No statutory rule. Rounding half up to the nearest franc is the practical convention

Rounding granularity

No statutory rule

Consumer prices

Shown VAT-inclusive, described locally as TTC (toutes taxes comprises)

Business invoices

Shown VAT-exclusive, described locally as HT (hors taxes), with the VAT amount stated separately in Guinean francs

Why it matters

Your business customer needs the VAT stated separately to recover it, and a consumer price that omits the VAT is not compliant

Standard collection point

At the border by Guinean customs, on customs value plus duties, at 18%

Who pays

Whoever is named as the actual recipient on the customs import declaration

Low-value shipments

A customs relief threshold, the franchise douanière, does exist. Below it, the VAT is collected from the seller or the platform rather than at the border, and the seller may be required to register

Published value of that threshold

Not available. Guinea has not published the figure in an accessible official source, so we do not quote one

Postponed accounting

Not available

Pre-shipment inspection

Required for imports at or above USD 3,300

Kintsugi's role

None. If you ship goods into Guinea, your obligation may be wider than what Kintsugi shows