Equatorial Guinea
GQEquatorial Guinea levies VAT (IVA) within the CEMAC harmonised framework, administered by the Directorate-General of Taxes and Collections; the Ministry mentions electronic invoicing among taxpayers' duties, but no legal basis, scope or date for it was found.
Guide reviewed .
Invoicing and electronic documents
Peppol
Equatorial Guinea has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
This guide is thin. The Ministry of Finance's website publishes tax forms and some legislation, but not the VAT law or any rule on electronic invoicing. Its FAQ names electronic invoicing as a taxpayer duty without saying who it applies to, in what format or from when, so treat it as unconfirmed and ask the Directorate-General of Taxes and Collections.
The CEMAC VAT directive sets common rules on invoice content across the six member states. Equatorial Guinea has no Peppol Authority, and no use of Peppol for domestic invoicing was found.
Legal guide
B2B · electronic invoicing
Mentioned by the Ministry; not confirmed as a legal obligationThe Ministry of Finance's frequently asked questions list electronic invoicing (facturar electrónicamente) among examples of a taxpayer's accessory obligations, alongside registering the start of activity and filing the annual income tax return. The page gives no legal basis, format, system, scope or start date, and none was found on the Ministry's legislation pages reviewed. Confirm with the tax administration before relying on it.
Official source: Ministry of Finance (Equatorial Guinea) · frequently asked questionsVAT returns
Self-assessmentThe Directorate-General of Taxes and Collections' VAT self-assessment form for the standard regime shows rates of 15%, 5% and 0%. The Ministry's FAQ says VAT charged on sales invoices, less VAT on deductible purchase invoices, is paid every three months.
Official source: Ministry of Finance (Equatorial Guinea) · VAT self-assessment form, standard regimeVAT invoices · CEMAC framework
Harmonised invoice contentThe CEMAC VAT directive, which member states apply through national law, requires a VAT-liable person to invoice other taxable persons, with a continuous invoice number, the seller's and customer's unique identification numbers, the rate, the price before tax and the VAT.
Official source: CEMAC · Directive 07/11-UEAC-028-CM-22 revising the VAT and excise directive (published by DGI Gabon)
Timeline
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CEMAC VAT directive revised
The CEMAC Council of Ministers adopted Directive 07/11-UEAC-028-CM-22, revising the 1999 directive harmonising VAT and excise duty in member states, including Equatorial Guinea.
Official source: CEMAC · Directive 07/11-UEAC-028-CM-22 revising the VAT and excise directive (published by DGI Gabon)
Peppol in Equatorial 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.