Filing for a tax return in Equatorial Guinea as a company might not sound like the most exciting part of running a business—but it’s one of the most crucial. It’s not just about compliance. It’s about knowing your numbers, understanding your legal standing, and, in some cases, even getting some of your hard-earned cash back. And once you get the hang of it, the process isn’t as intimidating as it looks from the outside.
Gather every single document that matters
You don’t want to walk into this process half-prepared. The documents required aren’t just paperwork—they’re proof of your company’s financial heartbeat. Start by collecting your company’s annual financial statements, profit and loss reports, receipts, bank statements, tax identification number (NIF), VAT records if applicable, payroll records, and previous tax filings. Every figure, and every line item must be backed by a document that stands solid.
If you’re audited and your papers are a mess, things can turn into a nightmare. So get this step right.
Get familiar with the filing calendar
In Equatorial Guinea, the tax year runs alongside the calendar year—January to December. Your corporate income tax (Impuesto sobre Sociedades) declaration typically needs to be submitted by March 31st of the following year. Missing this deadline? That’s not an option unless you’re ready for penalties and interest that’ll slowly eat your revenue from the inside out.
And don’t forget about monthly VAT declarations. These are due before the 15th of each month. Keep that rhythm steady.
Work with a certified accountant
Even if you think you’ve got a solid grip on your accounts, a certified accountant who knows the ins and outs of local tax law in Equatorial Guinea is non-negotiable. The tax code here has its layers. It has its fine print. And trying to go it alone might cost you more than hiring a professional.
They’ll make sure your declarations are aligned with OHADA accounting standards (used across West and Central Africa), and that your deductions, credits, and exemptions are all airtight.
Submit the tax return through the right channels
Currently, Equatorial Guinea is still making progress towards digitizing its tax systems, so don’t expect a fully online process. Many declarations still need to be physically submitted at the local tax office (Delegación de Impuestos). That means printed forms, signatures, stamps—the whole analog affair.
You’ll need to fill out the corporate income tax return form (Formulario de Declaración del Impuesto sobre Sociedades). Attach all the relevant annexes, including audited financial statements if your revenue crosses the threshold, and head to the tax office with your briefcase in hand.
Double-check your numbers and attachments
Before you make that submission, stop. Go over every figure with surgical precision. A single misreported number can raise a red flag. A missing annex can delay your return. And when it comes to the refund itself—yes, the government can refund excess taxes paid—everything has to be crystal clear.
The General Tax Directorate doesn’t play around with incomplete files. Don’t give them a reason to bounce your application back.
If a refund is due, apply properly
If your company overpaid during the year—maybe you paid estimated taxes that overshot your final liability—you’re entitled to request a refund. But this isn’t an automatic process. You’ll need to formally apply, often with a separate written request, explaining the overpayment and supported by your payment receipts and final return.
Refunds take time. Sometimes months. So keep a polite but firm follow-up game going with the tax office.
Stay clean, stay transparent
At the end of the day, filing a company tax return in Equatorial Guinea is about discipline. It’s about responsibility. It’s about facing your financial truth every year and putting it down on paper. This isn’t just red tape—it’s part of growing a business with integrity. So do it right. Do it once. And keep your company moving forward without the taxman chasing your tail.
You may also find these articles helpful
Guide on Company Registration in Equatorial Guinea
Types of legal business structures in Equatorial Guinea
Types of legal business structures in Guinea
