Source-cited draft: vat / gst for Guinea-Bissau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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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)
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