Fiscalization in Guinea-Bissau: Reporting Rules & Kontaktu

Guinea-Bissau has no confirmed nationwide fiscalization or real-time sales-reporting mandate. There is no legal requirement for businesses to use certified fiscal devices, connect POS systems to the Direção-Geral de Contribuições e Impostos (DGCI), or transmit individual sales transactions in real time.

VAT-registered taxpayers must instead issue normalized invoices under the VAT Code and Despacho MF No. 1/2023, either electronically through the Kontaktu platform or on paper via a DGCI-accredited printer. VAT took effect nationwide on 1 January 2025 under Law No. 4/2022, and invoicing and filing obligations, not real-time transaction reporting, are enforced under the General Tax Infractions Regime (RGIT).

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VAT became fully operational across Guinea-Bissau on 1 January 2025, per the Ministry of Economy and Finance's official notice, replacing the prior sales tax under Law No. 4/2022. The Ministry's Despacho MF No. 1/2023 governs invoice issuance, permitting electronic invoices through Kontaktu or authorized taxpayer software, alongside paper invoices from DGCI-accredited printers.

Kontaktu, developed with IMF Fiscal Affairs Department support, continues to expand as the DGCI's channel for electronic declarations, tax assessments, payment guides, and instant payment confirmation to the DGCI and Treasury, but it does not process individual sales-transaction data in real time or function as a transaction-level clearing network.

What does 'fiscalization' mean in Guinea-Bissau?

In Guinea-Bissau, the DGCI instead uses "fiscalização" to describe its own tax audit and enforcement powers, not a certified-device or POS-integration system. No real-time transaction-fiscalization system currently exists here. Taxpayers meet their sales-reporting obligations through standard normalized invoicing, governed by the VAT Code and Despacho MF No. 1/2023, rather than live POS data transmission to the DGCI.

Timeline

Pre-digital era: Tax management relied on paper-based tax rolls, manual declarations, and conventional cash-register receipts, with no electronic filing infrastructure.

2021: The DGCI, with IMF technical assistance, launches the Kontaktu MVP as an electronic tax-filing and payment platform, enabling online declarations and payment guide generation.

March 2022: All large and medium taxpayers become required to file declarations electronically, with electronic payment options expanding from zero to six channels.

2022–2023: Law No. 4/2022 introduces VAT, replacing the prior sales tax and aligning Guinea-Bissau with the WAEMU-harmonized VAT model.

2023: Despacho MF No. 1/2023 set rules for invoices, equivalent documents, corrective documents, and the transport of goods. It allowed issuance through Kontaktu, taxpayer software, or DGCI-approved paper printing, without establishing certified fiscal devices or real-time transaction reporting.

1 January 2025: VAT is implemented nationwide at a rate aligned with the WAEMU floor, with taxpayers required to declare VAT activity and issue normalized invoices.

2026: Kontaktu continues expanding automated data exchange with Customs, Treasury, banks, and telecom payment agents for tax-payment processing. No continuous transaction control or sales-fiscalization regime has been confirmed in official guidance.

Who does fiscalization in Guinea-Bissau Affect?

Guinea-Bissau does not currently have a nationwide fiscalization regime. Therefore, no business category is officially required to use certified fiscal devices, connect a POS or cash register to the Direção-Geral de Contribuições e Impostos (DGCI), or transmit individual sales data to the tax authority in real time.

Fiscal regulations that will affect businesses in Guinea-Bissau

Guinea-Bissau’s current framework focuses on VAT invoicing and periodic tax compliance rather than device-based fiscalization or real-time sales reporting.

• Issue VAT-compliant invoices. Under Article 29 of the VAT Code, VAT-registered businesses must issue an invoice or equivalent document for taxable supplies and advance payments. The document should be issued when VAT becomes due, or within five business days if immediate issuance is not possible.
• Use an approved invoice channel. Despacho MF No. 1/2023 permits invoices through the Kontaktu platform, authorized taxpayer software, or paper invoices printed by a DGCI-accredited printer.
• Include the required invoice data. Normal and simplified invoices must include both parties’ NIFs, invoice number, date, transaction details, and applicable IVA. The regulation also covers transport guides and credit notes.
• Use transport documentation for goods movements. Goods transported within Guinea-Bissau must be accompanied by an invoice or transport guide, subject to the conditions in Despacho MF No. 1/2023.
• Submit tax declarations and make tax payments electronically when applicable. The Kontaktu platform supports electronic declarations, tax-payment guides, and payment processing with the DGCI. Large and medium taxpayers have been subject to electronic filing requirements since March 2022.

Penalties for non-compliance in Guinea-Bissau

Guinea-Bissau has no penalties for fiscal-device or real-time reporting failures, but general tax non-compliance is sanctioned under the RGIT and Lei Geral Tributária (LGT).

• Failure to issue invoices, receipts, or equivalent documents, or issuing them after the legal deadline, is punishable by a fine equal to 25% of the invoice value, with a minimum of 30,000 FCFA .
• Late tax return filing through Kontaktu, or late settlement of tax liabilities, triggers administrative surcharges, fines, and daily compensatory interest, set at an annual rate of 5% under the LGT .
• Fraudulent conduct aimed at avoiding tax assessment or payment, or securing undue tax benefits or refunds, constitutes tax fraud, punishable by imprisonment from 1 to 3 years or a fine.
• Accessory penalties for serious offences can include temporary suspension of a business activity or profession, loss of tax benefits or customs exemptions, and temporary suspension from import operations.
• Inadequate record-keeping or failure to issue proper invoices during a DGCI audit can also lead to tax reassessments and disallowance of expense deductions.
• Under the Industrial Contribution rules, late or missing DECIRF filings and payment delays carry fixed fines (150,000 FCFA for late filing, 300,000 FCFA for late payment), doubling or tripling for repeat offences.

Preparing fiscalization in Guinea-Bissau

Guinea-Bissau's compliance landscape currently runs on VAT invoicing rules, standardized invoice formats, Kontaktu-based electronic filing and payment processing, and RGIT enforcement, not a fiscal-device or real-time sales-reporting mandate.

DDD Invoices monitors DGCI guidance and Guinea-Bissau's invoice regulation to help POS vendors, ERP developers, and corporate platforms stay compliant with current normalized-invoice rules while remaining audit-ready as digital-reporting frameworks evolve globally.

FAQs

Is fiscalization mandatory in Guinea-Bissau?

No. Guinea-Bissau has no confirmed nationwide mandate for certified fiscal devices, POS-to-DGCI connectivity, or real-time sales reporting. Businesses follow VAT invoicing rules and Despacho MF No. 1/2023 instead.

Does Kontaktu report sales transactions in real time?

No. Kontaktu supports electronic tax declarations, payment guides, and payment confirmation. It does not transmit individual commercial sales data to the DGCI in real time.

Who must issue invoices in Guinea-Bissau?

VAT-registered suppliers and VAT-liable importers must issue invoices or equivalent documents. Invoices must include both parties’ NIFs, invoice number, date, transaction details, and applicable IVA information.

What happens if a business does not comply?

Invoice, filing, and payment failures may lead to fines and interest under the RGIT and LGT. Serious tax fraud may also result in criminal penalties.