E-Invoicing in Guinea-Bissau: Requirements, VAT & DGCI Rules

Guinea-Bissau does not have a confirmed nationwide mandate requiring businesses to issue structured electronic invoices, transmit invoice data to the tax authority in real time, or obtain tax-authority clearance before an invoice is valid. Businesses supplying goods or services in the country, including VAT-registered taxpayers, must instead comply with Guinea-Bissau’s regulated invoice and VAT requirements. VAT became operational nationwide on 1 January 2025.

Under the Ministry of Economy and Finance’s Invoice Regulation, Despacho MF No. 1/2023, invoices may be issued electronically through the Kontaktu platform or authorized taxpayer software, or on paper through a DGCI-accredited printer. Invoices must meet DGCI requirements for authorization, numbering and required tax information.

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The key recent development is the implementation of VAT across Guinea-Bissau from 1 January 2025. VAT was introduced through Law No. 4/2022 and replaced the former General Tax on Sales and Services (IGV). Businesses should therefore prioritize VAT-compliant invoicing, record keeping, declarations and payment processes.

Guinea-Bissau’s tax administration, the Direcção-Geral das Contribuições e Impostos (DGCI), uses the Kontaktu platform to communicate with taxpayers online. The platform supports electronic tax declarations, payment guides and tax payments; it should not be confused with a national e-invoicing clearance or invoice-submission system.

Current e-Invoicing status in Guinea-Bissau

Guinea-Bissau’s current framework focuses on standardized invoice controls and VAT compliance. The national invoice regulation recognizes invoices issued on paper or electronically, provided they evidence the supply of goods or services, advances or prepayments, and meet the applicable requirements.

Businesses can therefore digitize invoice creation, delivery, and storage. However, the official government material reviewed does not establish a mandatory structured e-invoicing workflow for all business transactions.

The evolution of e-Invoicing in Guinea-Bissau

Guinea-Bissau’s current framework has developed in three important stages:

• 2022: Law Nº 4/2022 introduced the new VAT Code and established invoicing obligations for taxable persons.
• 2023: Despacho MF Nº 1/2023 introduced detailed rules for normalized invoices, invoice authorization, QR codes, numbering and permitted issuance methods.
• January 1, 2025: VAT became operational nationwide, with the DGCI instructing affected taxpayers to use normalized invoices.

As of 2026, available official guidance does not establish a universal structured e-invoicing format or compulsory real-time clearance network.

B2G electronic Invoicing

No official nationwide B2G e-invoicing mandate could be verified. Suppliers invoicing public authorities should not assume that invoices must be routed through a central government portal, sent as XML files, exchanged through Peppol, or cleared by the DGCI. Any electronic submission requirement may instead arise from the specific public-procurement contract, tender documentation, or instructions issued by the contracting authority.

B2B electronic Invoicing

B2B e-invoicing is not confirmed as mandatory in Guinea-Bissau. Businesses may use paper invoices or electronically generated invoices where their invoicing process meets the applicable legal requirements.

The invoice regulation applies to taxpayers established in Guinea-Bissau who carry out commercial, industrial, service, professional or habitual civil activities. It also covers supplies of goods and services, advances, prepayments, equivalent documents, corrective documents, and transport documentation.

A customer’s input VAT deduction may depend on holding an invoice issued in the legally required form. For imports, the relevant customs VAT payment documentation may also be required to support VAT deduction.

B2C electronic Invoicing

There is no confirmed nationwide requirement for B2C structured e-invoicing, real-time electronic receipt reporting or electronic fiscal cash registers.

Retailers and consumer-facing businesses must still issue compliant sales documentation and maintain records that support their VAT and accounting obligations. The VAT framework permits retailers and service providers to display prices inclusive of VAT, provided the invoice states “IVA incluído” (“VAT included”).

E-reporting and VAT compliance

Guinea-Bissau requires periodic tax reporting through the tax administration’s online systems. The DGCI operates the Kontaktu platform, where taxpayers can communicate with the authority, submit declarations, generate payment guides and make tax payments.

For consumption-tax reporting, the DGCI’s Declaração da Tributação do Consumo DTC2.0 is a periodic declaration with a monthly character covering taxpayer operations and activities. VAT applies to taxable supplies and imports; the DGCI administers domestic VAT compliance, while the Customs Directorate collects VAT on imports.

Preparing for e‑Invoicing in Guinea-Bissau

Guinea-Bissau does not currently have a confirmed mandatory structured e-invoicing model, but compliant invoice processes remain essential. Businesses need to issue complete and accurate invoices, apply VAT correctly, retain supporting documentation and stay prepared for future DGCI digitalization initiatives.

DDD Invoices helps businesses, ERP and SaaS providers, point-of-sale systems and other software companies manage invoicing across evolving international compliance requirements. Our platform supports e-invoice generation, API integration, data validation, workflow automation and secure archiving for B2B, B2C and B2G transactions.

FAQs

Is e-invoicing mandatory in Guinea-Bissau?

No. Guinea-Bissau has no confirmed nationwide structured e-invoicing, clearance or real-time reporting mandate. However, invoices may be issued on paper or electronically under the national invoice rules.

When did VAT start in Guinea-Bissau?

VAT entered into force across Guinea-Bissau on 1 January 2025 under Dispatch No. 130/GMF/2024.

Does Guinea-Bissau require a specific e-invoice format?

No mandatory structured format such as XML, UBL, UN/CEFACT CII or Peppol BIS has been confirmed. Businesses must ensure their paper or electronic invoices meet Guinea-Bissau’s invoice and VAT rules.

How are tax declarations submitted in Guinea-Bissau?

The DGCI’s Kontaktu platform supports online declarations, payment guides and tax payments, but it is not an invoice-reporting or clearance system.