VAT GST in Guinea

Guinea VAT / GSTTax year 2026

Guinea ordinary VAT working method for 2026, covering franchise and VAT-option tests, registration keys, supply classification, tax timing, taxable base, output tax, documented input deductions, the unchanged-goods reseller credit cap, monthly returns and credit/refund controls. Use it to distinguish exempt, zero-rated and outside-scope supplies; service cash receipts from invoice timing; and normal input tax from reverse charge or client withholding. It corrects the old fifteen-day return deadline to the enacted tenth-day rule and links the separate invoice-field control. Establish that the cited source versions govern the actual period, including any October rectification, before live use. Special sectors, detailed exemptions, mixed-use adjustments, electronic services and complete refund/portal procedures remain unresolved.

Not yet approved

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VAT Invoice Control in Guinea

Guinea VAT / GSTTax year 2026

Guinea VAT invoice-field and arithmetic control using the full March 2026 replacement of CGI article 383 VI. Use it to check the sixteen fields, their conditional branches, source identifiers and totals after independently establishing invoice duty and the governing version, including any October rectification effect. Registration, taxability, the correct rate and input-credit entitlement are separate jobs. The examples assume that the March version governs and use independently validated tax amounts rather than establishing a VAT rate. If currentness is unconfirmed, produce hypothetical March-text analysis only and stop before a live compliance conclusion or a legally required correction request. Filing, sanctions and wider VAT coverage remain partial.

Not yet approved

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