Document format and locale facts for Equatorial Guinea

Limited guidance reviewed

Document vocabulary and checks

Equatorial Guinea's published Tax Law supports core invoice particulars and a five-year tax-record period, while an official index confirms a general electronic-document law. Current consolidated amendments, NIF validation, a tax-specific electronic or fiscal-invoice boundary and transaction-specific IVA treatment remain open, so this pack stays partial.

Evidence snapshot: 3 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: IVA. Business identifier labels: NIF / Registro Fiscal.

• Guidance: The Ministry of Finance's published Tax Law says invoices use a consecutive number and date and show the supplier's business name, address and fiscal registration; prices with IVA stated separately; and the customer's name, address and fiscal registration. A person mentioning IVA on an invoice remains responsible for it under the reviewed law.Evidence GQ_MINHACIENDA_TAX_LAW · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The reviewed Tax Law requires accounting pieces supporting income and expenses to be retained for five years after the year of the operation. Confirm the current consolidated law and any longer commercial or sector-specific period.Evidence GQ_MINHACIENDA_TAX_LAW · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The Ministry's legal library lists the 2017 law on electronic signatures and documents, but the reviewed official material does not establish a universal tax-authority e-invoice clearance or fiscal-device mandate. This local PDF is not represented as transmitted to, registered with or validated by the Ministry.Evidence GQ_MINHACIENDA_ELECTRONIC_LAW_INDEX · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.