On October 5, 2026, the Congolese Tax Authority (Direction Générale des Impôts, DGI) announced that the obligation to issue and deliver a standardized invoice (facture normalisée) is fully in force and that the grace periods have ended. Buyers are encouraged to demand one. The DGI is currently conducting compliance inspections. The mandate follows the pilot that began on September 15, 2024, with selected large and medium-sized taxpayers. It became effective for VAT taxpayers on December 1, 2025, for invoices issued through DGI-approved fiscal devices or approved invoicing software enabling real-time reporting of transactional data to the tax authority.
Taxpayers in scope
All natural and legal persons subject to VAT that supply goods or provide services, regardless of size, must issue standardized invoices. Certain taxpayers are exempt from this requirement, including public bodies, diplomatic missions, banks, microfinance institutions, public water and electricity utilities, and small-regime taxpayers not subject to VAT. However, apart from diplomatic missions, these entities must accept only standardized invoices from their suppliers. Taxpayers with a valid reason may request a temporary derogation of up to two months from issuing standardized invoices.
CTC model
The standardized invoice is a secure e-invoice issued for every business transaction, ensuring the authenticity and traceability of the transaction details it records. The DRC applies a real-time reporting (RTR) model combined with fiscalization. All invoices are issued through DGI-approved fiscal devices or approved invoicing software, which are connected to the DGI and report invoice data automatically. Where connectivity is temporarily interrupted, taxpayers must issue standardized invoices for the affected sales within 48 hours.
Businesses with their own billing system, or a vendor's invoicing or accounting software, must ensure that the enterprise invoicing system (SFE) meets DGI specifications and is approved before use. The DGI's billing control module (e-MCF) collects and processes invoice data, applies authentication elements, and transmits the data remotely to the DGI.
The DGI also provides a free portal for businesses without their own approved invoicing software. The portal enables these businesses to create and print invoices manually, while submitting invoice data to the DGI.
Businesses may also use a physical DEF (electronic fiscal device) for point-of-sale transactions. This may be an approved billing unit (UF) or a billing control module (MCF) connected to an approved SFE. Physical DEFs must be obtained from a DGI-approved distributor and activated by the DGI before use.
Invoices may be distributed to the buyer in different formats and must include required commercial and tax details, a QR code, an authentication code, and the ID of the fiscal device used (billing unit, MCF, or e-MCF).
Buyers may verify authenticity by scanning the invoice QR code using the FACNO RDC mobile app or on the DGI’s website.
Penalties
- First offence: a fine of five times the VAT not invoiced, with a minimum of 10 million CDF (approx. 386 EUR) per invoice not issued.
- Repeat offence: a fine of ten times the amount for which no standardized invoice was issued (the transaction amount), with a minimum of 50 million CDF (approx. 19,300 EUR) per invoice. The business may also be closed for three months, and foreign managers may be prohibited from remaining in the DRC.
Additional penalties may apply under the VAT law for offences including issuing invoices with understated value or quantity, causing malfunction of a physical DEF or approved software, issuing falsified or fraudulent invoices, and developing or supplying invoicing software without the required DGI approval.
