Equatorial Guinea VAT registration threshold
Equatorial Guinea VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Equatorial Guinea, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: none — there is no turnover test at all. Article 281 attaches liability to carrying out taxable activity 'habitual u ocasionalmente' (habitually or occasionally), so even a single occasional taxable transaction is within the tax; value 0 here means liability from the first franc, not a refusal. There is no separate VAT registration either: a general tax registration (single tax identification number) with the tax administration is required within two days of commencing activity and serves all taxes (EY 2026). VAT (IVA, standard 15%) was introduced by Ley 4/2004 of 28 October 2004 with effect from 1 January 2005, replacing the impuesto sobre la cifra de negocio interior. NON-ESTABLISHED SUPPLIERS: nil threshold, CEMAC représentant-fiscal pattern. Artículo 280: '...el contribuyente está obligado a designar ante la Administración Tributaria de ese lugar a un representante solvente acreditado, residente en Guinea Ecuatorial, que es solidariamente responsable con él del pago del impuesto. 2) En caso de no-designación de un representante, tanto el IVA como penalizaciones que sean aplicables, deben ser pagados por el cliente por cuenta de aquella persona que no tenga establecimiento fijo en Guinea Ecuatorial.' (...the taxpayer must designate before the tax administration an accredited solvent representative, resident in Equatorial Guinea, jointly liable with it for payment of the tax. If no representative is designated, both the VAT and any applicable penalties must be paid by the customer on behalf of the person having no fixed establishment in Equatorial Guinea.) In practice (EY 2026) non-established businesses are not required to register; payments by resident companies to non-residents suffer a 15% withholding and the resident customer self-accounts via reverse charge. IMPORTED DIGITAL SERVICES: none exists as at 2026. EY Worldwide VAT Guide 2026: 'There are no special rules related to supplies made within the digital economy in EG'; non-resident providers of electronically supplied services are not required to register for either B2B (customer reverse-charges) or B2C (no VAT is accounted for on the supply), and no marketplace/deemed-supplier rules exist. Traps: 1) A new Ley General Tributaria was ratified 19 November 2024 and presented January 2025 — it cut the reduced rate from 6% to 5% and introduced VAT credit refunds, but did NOT introduce any registration threshold (PwC WTS 2026: 'All operations performed in Equatorial Guinea are subject to VAT unless... exempt'); older sources still quoting a 6% reduced rate are out of date. 2) The XAF 500,000 franchise for travellers' small imports (art. 283 exemptions list) is a per-import exemption, not a registration threshold. 3) The same sujetos-pasivos articles (277-282) also govern the Derecho Especial (excise, 30%) — do not read the VAT articles as VAT-only. 4) The ministry's live sites (mihacienda.gob.gq does not resolve; minhacienda-gob.com reorganised) no longer serve the Ley Tributaria PDF at its old path — the BOE text is retrievable via the Internet Archive copy of minhacienda-gob.com/wp-content/uploads/2020/01/LEY-TRIBUTARIA-1.pdf. 5) Any person who merely shows VAT on an invoice must declare and pay it ('cualquier... entidad, reflejando IVA en una factura... está obligada a declarar y pagar' — liability by invoicing), so informal operators cannot charge VAT harmlessly. 6) Tax residence for these purposes is triggered by activity of more than three months in a year (or six months over two years), but that governs registration mechanics, not a turnover floor.
Get it programmatically
curl https://afriref.dev/v1/gq/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gq/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gq/vat-registration-thresholdOther Equatorial Guinea series: Policy interest rate (BEAC TIAO) · Value added tax (Impuesto sobre el Valor Anadido, IVA) - standard rate · Salario minimo interprofesional (SMI) · Public holidays · Consumer price inflation (year-on-year) · Corporate income tax (Impuesto sobre Sociedades) · Withholding tax rates · Statutory interest (interés legal / taux d'intérêt légal) · Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF) · Statutory social-insurance contributions
The same figure elsewhere: Eswatini · Ethiopia · Gabon · Ghana · Kenya · all 34