Guinea-Bissau VAT calculator

CIVA Article 18 applies 19% generally, 10% only to exact Annex I entries and 0% to exports.

Sources & verification

Reviewed: 22 July 2026

DGCI Kontaktu IVA notices · Ministry of Finance legislation

Planning estimate only. Confirm the exact Annex, export or exemption classification and all registration, invoice, return and payment requirements with DGCI or a qualified adviser.

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Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Guinea-Bissau - high risk - AfroTools official-source review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The shared local engine adds or extracts the Article 18 standard 19% rate and rounds to whole XOF. The 10% treatment requires an exact Annex I match and the 0% treatment requires export evidence. Exemptions remain separate and no custom, withholding, registration or filing decision is inferred.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Annex I, export and exemption classification require transaction-level legal and invoice evidence.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: XOF 100,000 at the standard 19% rate.
Expected: VAT is XOF 19,000 and total is XOF 119,000.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount: XOF 119,000 at the standard 19% rate.
Expected: Net amount is XOF 100,000 and VAT is XOF 19,000.
Why: Confirms reverse VAT handling for invoices that already include tax.

Input: A supply labelled only as reduced, export or exempt.
Expected: The 10% and 0% paths remain locked without exact CIVA evidence; exemptions are not treated as zero-rated.
Why: Prevents unsupported special treatment.

Change history

  • 2026-07-22: Rebuilt English and launched Swahili routes on one reviewed engine; corrected the obsolete 17% claim to 19%, evidence-gated 10% and 0%, and added local PDF, widget and API parity.
  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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