Guinea-Bissau
GWGuinea-Bissau requires invoices authorised by the tax directorate (DGCI), with DGCI-assigned numbering and a QR code, issued online on the Kontaktu platform, from authorised software or by credentialed printers; VAT replaced the sales tax from 1 January 2025.
Guide reviewed .
Invoicing and electronic documents
Kontaktu
The DGCI online taxpayer platform. Taxpayers can issue invoices and transport documents online on it (series prefix K-), and request DGCI authorisation for software-issued or printed invoices. It is a national platform with no Peppol connection described.
Online invoice with DGCI-assigned number, QR code and URL · Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)
Authorised invoicing software
A taxpayer may issue invoices from its own software (prefix I-) once the DGCI authorises it. The software must keep backups, prevent changes to issued invoices, list issued, paid and cancelled invoices, and use the series and numbers the DGCI assigns.
Software-issued invoice with DGCI-assigned number, QR code and URL · Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)
Guinea-Bissau has no Peppol Authority, and the sources reviewed describe no Peppol use. Every invoice must come from one of the three DGCI-authorised channels and carry DGCI numbering and a QR code. Invoices that do not meet the regulation are invalid. See Despacho n.º 1/2023.
To issue from your own software, apply on Kontaktu for authorisation and an invoice number range. Then print the DGCI’s QR code and URL on each invoice.
Legal guide
B2B and B2C · invoices
Mandatory, DGCI-authorisedResident taxpayers issue an invoice, on paper or electronically, for supplies of goods and services and for advance payments. They choose one method per VAT period - online on Kontaktu, authorised software, or a credentialed printer. The DGCI assigns the numbering, and the footer carries a QR code and URL with the authorisation number. Invoices that do not meet the regulation are invalid.
Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)Isolated transactions
Online onlyAn invoice for an isolated (one-off) transaction must be issued online on Kontaktu.
Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)Cash registers
Not valid for VAT deductionUntil the DGCI introduces cash register authorisation, taxpayers must use one of the three invoice methods. A till receipt gives no right to deduct VAT; a buyer who wants to deduct must ask for a standard invoice. Cash register users keep a daily summary and issue a daily global invoice.
Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)Contingency and archiving
Defined proceduresWhen Kontaktu or the software is unavailable, contingency invoices are printed by a credentialed printer and marked as giving no right to deduction. They must be reissued in the authorised electronic mode within at most five days. Invoices issued and received are kept for five calendar years; electronic ones may be stored electronically with their authenticity and integrity data.
Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)VAT start
Applies since 1 January 2025The DGCI told taxpayers to register for VAT with the DIRASCA form, request standardised invoices and other tax-relevant documents under Despacho n.º 1/2023, and meet VAT filing and payment duties. Breaches are penalised under the general tax offences regime (RGIT).
Official source: DGCI · Circular n.º 20/GDGCI/2024, VAT obligations from 1 January 2025 (Portuguese)E-invoicing
No structured e-invoicing obligation found in the sources reviewedOnline issuing on Kontaktu is one of three permitted methods, required only for isolated transactions. The sources reviewed set no structured invoice format for exchange between businesses.
Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF)
Timeline
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Invoice regulation in force
Despacho n.º 1/2023 approved the regulation on invoices, equivalent, corrective and transport documents under the VAT Code (Lei n.º 4/2022). It took effect on publication in the Boletim Oficial and revoked the 2016 invoice rules.
Official source: Boletim Oficial of 4 January 2023, 2nd supplement (copy on Kontaktu) · Despacho n.º 1/2023, invoice regulation (Portuguese, scanned PDF) -
VAT applies nationwide
Despacho n.º 130/GMF/2024 of 31 October 2024 fixed this date for VAT to apply throughout the country, replacing the general sales and services tax (IGV).
Official source: DGCI · Despacho n.º 130/GMF/2024, VAT start date (Portuguese)
Peppol in Guinea-Bissau
- 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.