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Equatorial Guinea e-Invoicing

Updated 5 September 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Equatorial Guinea has no e-invoicing mandate and no announced programme to introduce one. The 2024 General Tax Law sets invoice content rules only, and a ministerial order of September 2025 pressed companies to show VAT on every sales invoice. No text in force prescribes an electronic format.

Equatorial Guinea e-Invoicing Overview

B2B
none
There is no electronic invoicing obligation. Orden Ministerial Núm. 04/2025 of 5 September 2025 requires every company resident in Equatorial Guinea to show VAT on all invoices issued for sales of goods and services, restating articles 24(2) and 138(1) of Ley Núm. 1/2024, which oblige taxpayers subject to corporation tax or business profits tax to state clearly, on pain of nullity, the total amount of the sale or the service supplied and the VAT charged on it. Neither text prescribes an invoice format or an electronic channel.
B2G
none
B2C
none

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Implementation Timeline(2 events)

Key mandate dates. Select a date for detail, or show all updates below.

General Tax Law ratified (Ley Núm. 1/2024)
19 November 2024
Legislative
The Head of State ratified the General Tax Law, which the Minister of Finance, Planning and Economic Development presented officially on 13 January 2025, per the government announcement . It carries the invoice content rules in articles 24 and 138 but creates no electronic invoicing regime.
Ministerial order requires VAT on all invoices
5 September 2025
Regulatory
Orden Ministerial Núm. 04/2025 obliges resident companies to reflect VAT on every invoice for sales of goods and services, after the tax administration found that most were leaving it off. The order sets no format and takes effect on publication in the Boletín Oficial or the official information media.

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Compliance Regime

Standards
N/A

Record-keeping & Reporting

SAF-T
N/A
No SAF-T implementation in Equatorial Guinea.

Technical Formats

N/A

Penalties

Invoices issued without VAT
From the publication of Orden Ministerial Núm. 04/2025 , a taxpayer that issues invoices to customers without reflecting the corresponding VAT is liable to the sanctions in articles 406 and following of Ley Núm. 1/2024. The Dirección General de Impuestos y Contribuciones may issue further rules to apply the order.

Official Sources

  • guineaecuatorialpress.comOfficial site
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Related Countries

  • MozambiqueNone
  • AngolaPhased
  • BeninMandatory
  • Burkina FasoPhased

Frequently asked questions about e-Invoicing in Equatorial Guinea

e-Invoicing is currently not currently required for B2B and not currently required for B2G transactions in Equatorial Guinea.

B2B e-Invoicing in Equatorial Guinea is not currently required. There is no electronic invoicing obligation. Orden Ministerial Núm. 04/2025 of 5 September 2025 requires every company resident in Equatorial Guinea to show VAT on all invoices issued for sales of goods and services, restating articles 24(2) and 138(1) of Ley Núm. 1/2024, which oblige taxpayers subject to corporation tax or business profits tax to state clearly, on pain of nullity, the total amount of the sale or the service supplied and the VAT charged on it. Neither text prescribes an invoice format or an electronic channel.

B2G e-Invoicing in Equatorial Guinea is not currently required.

Equatorial Guinea supports the following e-Invoice formats: N/A.

Equatorial Guinea uses the following e-Invoicing standards: N/A.

Equatorial Guinea has penalties for e-Invoicing non-compliance. Invoices issued without VAT: From the publication of Orden Ministerial Núm. 04/2025 , a taxpayer that issues invoices to customers without reflecting the corresponding VAT is liable to the sanctions in articles 406 and following of Ley Núm. 1/2024. The Dirección General de Impuestos y Contribuciones may issue further rules to apply the order.