E-invoicing in Equatorial Guinea: VAT Rules 2026
Learn the latest Equatorial Guinea e-invoicing requirements, VAT invoice rules, 15% and 5% VAT rates, and what businesses must include on invoices.
August 25, 2026•
Countries (e-invoicing)
Learn the latest Equatorial Guinea e-invoicing requirements, VAT invoice rules, 15% and 5% VAT rates, and what businesses must include on invoices.
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Directorate General of Taxes and Contributions
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E-invoicing in Equatorial Guinea is not currently subject to a nationwide structured e-invoicing mandate. Based on official publications from the Government of Equatorial Guinea, available as of August 2026, businesses are not required to issue invoices in a structured electronic format, nor could we verify an obligation to submit invoices to the tax authority for real-time clearance.
Businesses must follow Equatorial Guinea’s tax invoice and VAT rules. The most important recent change came in September 2025, when the government issued Ministerial Order No. 04/2025, requiring resident companies to clearly show VAT on invoices issued for sales of goods and services.
On 5 September 2025, the Ministry of Finance, Planning and Economic Development issued Ministerial Order No. 04/2025. The Order requires all resident businesses in Equatorial Guinea to reflect VAT on invoices issued for sales of goods and services.
The government stated that many VAT-liable businesses had been issuing sales invoices without showing the applicable VAT, causing tax-revenue losses and breaching the General Tax Law. The Order refers specifically to Article 24(2) and Article 138(1) of Law No. 1/2024 of 19 November, the General Tax Law of Equatorial Guinea.
The Order entered into force upon publication in the Official Gazette or other official media. It also authorises the Directorate General of Taxes and Contributions to issue further measures needed to implement the rule.
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E-invoicing generally means creating, exchanging, and processing invoice data electronically in a format that can be read automatically by business or tax systems. Equatorial Guinea has not yet published a government-confirmed structured e-invoicing framework. Its current system focuses on VAT-compliant invoicing rather than mandatory electronic invoice transmission.
Businesses can use digital accounting tools, ERP systems, e-commerce platforms, marketplace software, POS systems, or billing applications to create invoices. However, using a digital tool is not the same as operating under a structured e-invoicing mandate.
The current official focus is ensuring that invoices for sales of goods and services accurately show VAT. For businesses, this means invoice data quality and VAT configuration are more important than adopting a specific electronic format.
Equatorial Guinea has not published an official e-invoicing implementation roadmap, technical specification, or phased mandate for B2G, B2B, or B2C invoice exchange.
The confirmed regulatory development is linked to VAT invoice compliance:
Date | Development |
19 November 2024 | Law No. 1/2024, the General Tax Law, was adopted. The law includes invoice information obligations cited later in Ministerial Order No. 04/2025. |
January 2025 | The government formally presented the new General Tax Law and confirmed that the standard VAT rate remained 15%, while the reduced VAT rate was reduced from 6% to 5%. |
5 September 2025 | Ministerial Order No. 04/2025 required resident companies to reflect VAT on every invoice issued for sales of goods and services. |
Current position | No government-confirmed mandate exists for structured e-invoicing, clearance, real-time reporting, or central invoice submission. |
Rules may change, but businesses should wait for an official legal and technical framework before treating future measures as confirmed.
No official mandatory B2G structured e-invoicing network has been identified for suppliers to public authorities in Equatorial Guinea. Businesses supplying government entities should follow the invoicing instructions in their contract and procurement documentation and applicable VAT and tax rules but should not assume that a national electronic invoice platform applies.
There is no officially confirmed mandatory B2B structured e-invoicing regime in Equatorial Guinea. Companies may use digital invoicing tools voluntarily, but the legally confirmed requirement is to issue VAT-compliant invoices that show the transaction amount and VAT charged.
Until a formal rule is published, businesses should not assume that B2B invoices need to be transmitted to, pre-approved by, or reported individually to the tax authority.
No official nationwide B2C e-invoicing mandate has been identified. Consumer-facing businesses can use their existing billing and POS systems, provided that their invoices and receipts comply with applicable VAT invoice rules.
This is especially relevant for supermarkets, wholesalers, hospitality businesses, retailers, and e-commerce platforms. Their systems should reliably calculate the tax and display VAT on customer-facing invoices when VAT is due.
Equatorial Guinea uses periodic VAT declarations. The Ministry of Finance provides declaration forms for IVA Real and IVA Destajo, which are VAT reporting categories rather than separate types of value-added tax. Businesses should ensure that their accounting records, VAT calculations, and supporting invoice data are consistent with the applicable declaration process.
VAT-compliant invoicing is mandatory. From 5 September 2025, Ministerial Order No. 04/2025 requires resident companies to show the total transaction amount and VAT charged on invoices for sales of goods and services. The standard VAT rate is 15%, while the reduced rate is 5%. Invoices that omit the required VAT information may be null and may result in sanctions under Law No. 1/2024.
Ministerial Order No. 04/2025 warns that invoices issued without the applicable VAT may result in severe sanctions under Law No. 1/2024. As the order does not state a fixed fine, businesses should ensure that every invoice shows the transaction total and VAT charged while regularly checking official updates for further requirements.
Equatorial Guinea’s current framework is about VAT-compliant invoicing, not a confirmed nationwide structured e-invoicing mandate. Companies should focus on accurate invoice data, clear VAT display, and billing systems that can adapt quickly as tax requirements develop.
DDD Invoices helps software providers, ERPs, marketplaces, fintechs, and multi-country businesses standardize invoice creation and local tax-compliance workflows through one integration. Your team can maintain consistent invoice data across markets while adapting to future regulatory changes without rebuilding every billing workflow from scratch.
Still have questions?
In the 30min free call we will discuss:
No. No government-confirmed nationwide mandate for structured e-invoicing, real-time invoice clearance, or mandatory invoice transmission to the tax authority has been identified.
No prescribed e-invoice format or government submission network is confirmed. Resident companies must show the total amount and VAT charged on sales invoices.
Yes. Ministerial Order No. 04/2025 requires resident companies to reflect VAT on all invoices for the sale of goods and services.
No official government source currently confirms that invoices must be transmitted to or approved by the tax authority in real time.
