Compendium · Africa · Guinea-Bissau
Guinea-Bissau: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
No dedicated non-resident digital ESS registration regime verified this pass (domestic VAT ~19% on telecom/mobile cited; ITU DST survey marks Yes for GW but primary gazette for foreign digital B2C not found). OECD default pending gazette
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Guinea-Bissau’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
n/a — no dedicated foreign ESS regime verified - Window
- No threshold window (from the first sale)
- Standard rate
- —
No dedicated foreign digital VAT rate in force found - Who must register
- —
- Evidence of location
- Indicative only (unverified). No published multi-proxy customer-location evidence rule verified — OECD-style default applies until a gazette rule is found
- Invoicing
- Indicative only (unverified). B2C invoice rule for non-resident digital suppliers unverified
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Guinea-Bissau
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- No simplified foreign digital regime verified this pass
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://8ch2.com/compendium/
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No published multi-proxy customer-location evidence rule verified — OECD-style default applies until a gazette rule is found (indicative, unverified) |
| Digital regime | No dedicated non-resident digital ESS registration regime verified this pass (domestic VAT ~19% on telecom/mobile cited; ITU DST survey marks Yes for GW but primary gazette for foreign digital B2C not found). OECD default pending gazette (secondary) |
| Rate | No dedicated foreign digital VAT rate in force found (secondary) |
| Foreign registration threshold | n/a — no dedicated foreign ESS regime verified (secondary) |
| Simplified regime | No simplified foreign digital regime verified this pass (secondary) |
| Collect and remit | No marketplace collect-and-remit rule verified (indicative, unverified) |
| B2C invoice | B2C invoice rule for non-resident digital suppliers unverified (indicative, unverified) |
| Local payment methods | No local-payment place-of-supply tie verified (indicative, unverified) |
| IP, VPN, or datacenter | No written IP/VPN rule verified — accept IP as optional supporting signal only (indicative, unverified) |
| Private seller selling to a business | Domestic private-to-business test unverified this pass (indicative, unverified) |
| Bookkeeping retention | Retention period unverified (indicative, unverified) |
| AML triggers | AML triggers unverified (indicative, unverified) |
Official sources
—
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice