Equatorial Guinea

VAT GST in Equatorial Guinea

Value added tax (IVA) in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria and the 2026 Budget Law. Covers the 15%, 5% and 0% rates, who must charge VAT, the absence of a turnover threshold, invoices, input deductions and blocked input VAT, the monthly return with box numbers, credits and refunds, import VAT, digital platforms, withholding by public bodies and penalties. Use for questions such as what is the VAT rate in Equatorial Guinea, do I need to register for VAT, IVA Guinea Ecuatorial, when is the VAT return due, how do I get a VAT refund, and is there VAT on imports. Applies to companies and individuals taxed under IS or IBN.