OpenAccountants/Guinea-Bissau/Guinea-Bissau VAT / GST

Guinea-Bissau VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst for Guinea-Bissau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Guinea-Bissau, 2025

Every figure is drawn from this Tax Guide and cited to its source.

VAT (IVA) introduction

Guinea-Bissau introduced Value Added Tax (Imposto sobre o Valor Acrescentado — IVA) effective 1 January 2025, replacing the former 19% general sales tax (Imposto Geral sobre Vendas e Serviços). It became the 175th country in the world to adopt VAT.Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

VAT (IVA) introduction date

1 January 2025 (replaced the former 19% general sales tax)Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

Standard VAT (IVA) rate

19Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

Reduced VAT rate

10Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

Zero rate

0Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

Standard VAT registration threshold

Annual turnover above FCFA 40,000,000 must register under the standard VAT regimeCódigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

Simplified VAT regime band

Turnover between FCFA 10,000,000 and FCFA 40,000,000 qualifies for a simplified VAT schemeCódigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

VAT exemption threshold

Turnover below FCFA 10,000,000 is exempt from VAT registrationCódigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/

Main VAT-exempt supplies

Financial services, real estate, domestic gas/heating, education and medicinesCódigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/03/07/guinea-bissaus-vat-implementation-key-features-business-impact/

VAT return filing frequency

Monthly VAT returns and payment ((approx — confirm due date, commonly by mid-following month))Código do Imposto sobre o Valor Acrescentado (IVA)

Reverse charge on imported services

Recipient self-assesses VAT on services supplied by non-established (foreign) providers ((approx — confirm mechanism))Código do Imposto sobre o Valor Acrescentado (IVA)

Input VAT recovery

Registered taxpayers may credit input VAT against output VAT, subject to the usual deduction restrictions ((approx — confirm))Código do Imposto sobre o Valor Acrescentado (IVA)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

VAT (IVA) rates, registration and filing

VAT (IVA) introduction — Guinea-Bissau introduced Value Added Tax (Imposto sobre o Valor Acrescentado — IVA) effective 1 January 2025, replacing the former 19% general sales tax (Imposto Geral sobre Vendas e Serviços). It became the 175th country in the world to adopt VAT. (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
VAT (IVA) introduction date — 1 January 2025 (replaced the former 19% general sales tax) (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
Standard VAT (IVA) rate — 19 percent (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
Reduced VAT rate — 10 percent (on certain essential goods and services) (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
Zero rate — 0 percent (on exports) (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
Standard VAT registration threshold — Annual turnover above FCFA 40,000,000 must register under the standard VAT regime XOF (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
Simplified VAT regime band — Turnover between FCFA 10,000,000 and FCFA 40,000,000 qualifies for a simplified VAT scheme XOF (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
VAT exemption threshold — Turnover below FCFA 10,000,000 is exempt from VAT registration XOF (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)
Main VAT-exempt supplies — Financial services, real estate, domestic gas/heating, education and medicines (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/03/07/guinea-bissaus-vat-implementation-key-features-business-impact/)
VAT return filing frequency — Monthly VAT returns and payment ((approx — confirm due date, commonly by mid-following month)) (Código do Imposto sobre o Valor Acrescentado (IVA))
Reverse charge on imported services — Recipient self-assesses VAT on services supplied by non-established (foreign) providers ((approx — confirm mechanism)) (Código do Imposto sobre o Valor Acrescentado (IVA))
Input VAT recovery — Registered taxpayers may credit input VAT against output VAT, subject to the usual deduction restrictions ((approx — confirm)) (Código do Imposto sobre o Valor Acrescentado (IVA))

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VAT (IVA) rates, registration and filing

VAT (IVA) introduction — Guinea-Bissau introduced Value Added Tax (Imposto sobre o Valor Acrescentado — IVA) effective 1 January 2025, replacing the former 19% general sales tax (Imposto Geral sobre Vendas e Serviços). It became the 175th country in the world to adopt VAT. (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

VAT (IVA) introduction date — 1 January 2025 (replaced the former 19% general sales tax) (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

Standard VAT (IVA) rate — 19 percent (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

Reduced VAT rate — 10 percent (on certain essential goods and services) (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

Zero rate — 0 percent (on exports) (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

Standard VAT registration threshold — Annual turnover above FCFA 40,000,000 must register under the standard VAT regime XOF (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

Simplified VAT regime band — Turnover between FCFA 10,000,000 and FCFA 40,000,000 qualifies for a simplified VAT scheme XOF (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

VAT exemption threshold — Turnover below FCFA 10,000,000 is exempt from VAT registration XOF (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/01/16/guinea-bissau-introduction-of-the-vat-regime/)

Main VAT-exempt supplies — Financial services, real estate, domestic gas/heating, education and medicines (Código do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatupdate.com/2025/03/07/guinea-bissaus-vat-implementation-key-features-business-impact/)

VAT return filing frequency — Monthly VAT returns and payment ((approx — confirm due date, commonly by mid-following month)) (Código do Imposto sobre o Valor Acrescentado (IVA))

Reverse charge on imported services — Recipient self-assesses VAT on services supplied by non-established (foreign) providers ((approx — confirm mechanism)) (Código do Imposto sobre o Valor Acrescentado (IVA))

Input VAT recovery — Registered taxpayers may credit input VAT against output VAT, subject to the usual deduction restrictions ((approx — confirm)) (Código do Imposto sobre o Valor Acrescentado (IVA))