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Guinea VAT on non-resident digital services

The West African country of the Republic of Guinea imposed Value Added Tax on foreign providers of digital or electronic services from 2016, further updated in January 2022. There is no VAT registration threshold. A Tax Representative is required. For B2B transactions, nil-rating reverse charge applies and the resident business should report the VAT.

The current VAT rate in Guinea is 18%. Follow VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

What digital services are liable to Guineian  VAT?

Income from the following e-services is subject to VAT:

  • E-learning
  • Download or streaming music, video etc.
  • Online or download gaming
  • Digital subscription services
  • Online advertising services
  • Other digital services such as storage of data

Determining if VAT is due

Providers should determine if their consumer is resident or ‘enjoyed’ the services in Guinea. They may rely of the following types of evidence:

  • IP address of the device that accessed the service
  • Billing or payment intermediary address
  • Electronic marketplaces VAT obligations

Generally, it is the provider who must take responsibility for any VAT obligations, for example if there is no payment provider effecting a withholding VAT.

VAT registration and compliance

When the provider is responsible for the VAT collections, they must register immediately. There is no registration threshold. There is a simplified registration process for non-residents who must appoint a local tax representative who is responsible for invoicing and returns. But there is then no facility to recover any input VAT incurred.

Non-residents are exempted from the Guinea e-invoicing requirements. But they must provide basic traditional invoices.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Cape Verde 15% Jan 2022 Nil
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Guinea 18% Jan 2016 Nil
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Madagascar 20% Nil Collections via fiscal rep
Mauritius 15% 2020
Morocco 20% 2024
Mozambique 16% 2017 Nil
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% Jan 2021 SLE 100,000 No non-resident rules
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zambia 16% Jan 2024 Fiscal Representative req'd
Zimbabwe 14.5% Jan 2020 Nil

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