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Invoicing

Invoicing is a key element of our relationships with suppliers. We are committed to ensuring a clear, efficient, and compliant process in accordance with applicable regulations.

Strict compliance with the rules below is essential to ensure prompt invoice processing and timely payment.

1. Tax Treatment

Simfer S.A. and Simfer Infraco Guinée S.A.

As of June 1, 2026, Simfer S.A. entered its operational phase in accordance with its Base Convention and its amendments.

Consequently, suppliers and service providers who are not exclusively dedicated to the Simfer S.A. mining project and who hold a VAT registration number must now invoice their services or deliveries with VAT included. However, subcontractors working exclusively for the mining project through a dedicated entity will continue to invoice without VAT.

Please also note that Simfer Infraco Guinée S.A. remains in the construction phase.

Rio Tinto Guinée S.A.

This entity is subject to the standard tax regime, including:

  • Application of withholding taxes in accordance with the General Tax Code.
  • Payments made in compliance with applicable tax regulations.

⚠️ It is essential to indicate the correct legal entity on the invoice (Simfer S.A., Simfer Infraco Guinée S.A., Rio Tinto Guinée S.A., etc.), as this determines the applicable tax and contractual conditions.

2. Mandatory Invoice Requirements

To be accepted, an invoice must comply with the mandatory requirements of the General Tax Code (CGI) and include the following:

  • Clearly state the Purchase Order (PO) number on the first page (mandatory).
  • Exact name and address of the invoiced entity.
  • Tax Identification Number (TIN) of both the supplier/service provider and the invoiced entity (Simfer S.A., Simfer Infraco Guinée S.A., Simfer Marine Guinée, Rio Tinto Guinée S.A.).
  • Currency compliant with international standards (GNF, USD, EUR, etc.).
  • One invoice per document (do not combine multiple invoices).
  • Delivery note reference for goods suppliers.
  • Information consistent with the purchase order.

⚠️ Missing a PO number or providing incorrect information will result in the automatic rejection of the invoice.

3. Submission Methods

Invoices must be submitted:

An acknowledgment of receipt is generated automatically.

4. Technical Requirements

  • Recommended format: PDF
  • Maximum 10 attachments per email
  • Maximum file size: 15 MB
  • Files must be:
    • Legible
    • Unprotected (no password)
    • Uncompressed (zip files are not permitted)
    • Free of embedded objects (for example, complex Outlook signatures)
  • One invoice per submission.

5. Local Suppliers (Guinea)

Suppliers registered in the Republic of Guinea must submit their invoice together with the required tax documents in a single PDF file, presented in the following order:

  1. Invoice
  2. Valid Tax Clearance Certificate
  3. Up-to-date Tax Registration Certificate

⚠️ Any invoice submitted without a valid Tax Clearance Certificate and/or an up-to-date Tax Registration Certificate may be rejected or subject to a 20% tax withholding, in addition to any other withholding requirements under applicable regulations.

6. Special Cases

  • Receipt of goods or internal validation of services must be completed before the invoice is issued.

    Advance Payments

    • Pro forma invoice: tax excluded
    • Final invoice: taxes applied according to applicable regulations

    Advance payment invoices must not be sent to [email protected]. They are processed directly by the Procurement team and the internal requester.

7. Invoice Delays and Rejections

After submission, delays may occur due to:

  • Failure to comply with the requirements above
  • Incorrect or incomplete information
  • Tax or technical non-compliance

Consequences

  • Invoice rejection
  • Payment delay

8. Payment Terms

Payment terms are defined in the Purchase Order (PO).

Exception

For companies registered in Guinea where more than 51% of the share capital is locally owned:

Payment within 15 days.

9. Contacts

For any questions: