Guinea
GNGuinea requires invoices with set contents for every business taxpayer, on paper or electronically, and since 2025 VAT-registered taxpayers must record their invoices on the tax administration’s e-Tax/SAFIG platform, by hand or through its e-TVA API.
Guide reviewed .
Invoicing and electronic documents
e-Tax / SAFIG
The Direction Générale des Impôts (DGI) online platform for tax registration, VAT returns, refund claims and invoice recording. Since the 2025 finance law, invoices are either entered manually on the e-Tax portal or transmitted automatically through the platform’s e-TVA API. This is invoice reporting to the tax administration, not e-invoice exchange between businesses, and no Peppol link is described.
Manual entry on the e-Tax portal, or automatic transmission through the e-TVA API · Official source: Direction Générale des Impôts · Loi de finances pour l’année 2025, L/2024/023/CNT (French, scanned PDF)
Guinea has no Peppol Authority, and the sources reviewed describe no Peppol use. The tax code allows electronic invoices but sets no structured format, so an electronic invoice must still carry every required mention. Recording on e-Tax/SAFIG is a separate duty for VAT-registered sellers. See the DGI’s 2026 tax handbook.
For automated reporting, ask the DGI for the e-TVA API documentation. The 2025 finance law names the API but does not specify it.
Legal guide
B2B and B2C · invoices
Mandatory, paper or electronicEvery taxpayer carrying on an activity subject to corporate tax or the business, non-commercial or agricultural profit taxes must give customers an invoice, whatever its tax regime and whether or not it is VAT-registered. The invoice may be on paper or electronic. It needs a unique number from a continuous chronological sequence, the date, the issuer’s and customer’s details and, for VAT-registered sellers, the VAT rate on each line.
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)E-reporting · VAT-registered taxpayers
Mandatory since 1 January 2025VAT obligations are dematerialised. Taxpayers must use e-Tax/SAFIG to record their invoices, file the monthly VAT return by the 10th of the following month, and claim VAT refunds. The return includes detailed tables of invoices received and issued.
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)Sanctions and deduction
Strict penaltiesWithout a compliant invoice, the buyer cannot deduct the expense or the input VAT. Failing to issue an invoice is fined 30% of the pre-tax amount, and the VAT-registered customer is jointly liable if the fine is not paid. Fictitious invoices are fined 70% to 100%.
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)B2G · public contracts
VAT withholding mention requiredThe State, local authorities, public bodies and enterprises, and some telecom, petroleum and mining companies withhold 50% of the VAT invoiced. Before payment, the supplier issues a tax-inclusive invoice showing the VAT, the withholding and the words « Retenue de 50 % de la TVA ; article 373 ter du CGI ».
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)Archiving
10 years in GuineaInvoices are kept in Guinea for 10 years from issue, on paper or electronically, and shown within three days of a request. VAT-registered taxpayers declare where deductible invoices are stored.
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)E-invoicing
No e-invoicing obligation found in the sources reviewedThe DGI’s 2026 tax handbook and the 2025 finance law require invoice recording on e-Tax/SAFIG, but no structured e-invoice format or exchange between businesses.
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)
Timeline
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VAT obligations go online
Following the 2025 finance law, adopted on 31 December 2024, VAT-registered taxpayers must record invoices, file VAT returns and claim refunds on e-Tax/SAFIG.
Official source: Direction Générale des Impôts · Précis fiscal 2026, version of 10 April 2026 (French, Word document)
Peppol in Guinea
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.