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Democratic Republic of the Congo e-Invoicing

Updated 17 April 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

The Democratic Republic of the Congo mandates standardised invoicing (facture normalisée) for B2B, B2G and B2C since December 2025, issued through Electronic Fiscal Devices on a centralised platform. It applies to VAT-registered taxpayers with turnover at or above 80 million CDF, with strict enforcement from May 2026.

Democratic Republic of the Congo e-Invoicing Overview

B2B
mandatory
since 1 December 2025
Mandatory standardised invoicing (facture normalisée) regime via Electronic Fiscal Devices (DEF). Applies to all VAT-registered taxpayers (annual turnover at or above 80 million CDF). Strict enforcement from 15 May 2026; VAT deduction only allowed if supported by a standardised invoice.
B2G
mandatory
since 1 December 2025
Mandatory standardised invoicing regime applies to all VAT-registered taxpayers, including suppliers to government entities.
B2C
mandatory
since 1 December 2025
All VAT-registered taxpayers must issue standardised invoices via Electronic Fiscal Devices (DEF) for B2C transactions, regardless of customer type.

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Implementation Timeline(5 events)

Key mandate dates. Select a date for detail, or show all updates below.

Pilot phase launched
1 September 2024
All
The Direction Générale des Impôts (DGI) launched the pilot phase of the country's e-invoicing and fiscalisation device programme, introducing the facture normalisée and Electronic Fiscal Devices (DEF) for selected taxpayers from the Direction des Grandes Entreprises (DGE) and Centres des Impôts Synthétiques (CDI).
Mandatory phase commences
1 December 2025
All
The mandatory phase of the e-invoicing obligation began. All taxpayers subject to VAT (annual turnover at or above 80 million CDF) required to issue standardised invoices using Electronic Fiscal Devices (DEF) connected to the Tax Administration. Operational challenges led to a temporary grace period suspending certain non-compliance penalties.
Mandatory issuance of standardised invoices
1 April 2026
All
Following the Ministry of Finance and DGI working meeting on 31 March 2026 , all companies without exception required to issue exclusively standardised invoices.
Official Notice No. 006 ends grace period
8 April 2026
All
The Ministry of Finance, signed by Minister Doudou Fwamba Likunde Li-Botayi, published Official Notice No. 006 ending the grace period that had temporarily eased enforcement of the mandatory standardised invoicing regime. Sets 15 May 2026 as the strict compliance date.
Strict compliance date for facture normalisée
15 May 2026
All
From this date, VAT deduction is only allowed if supported by a standardised invoice; VAT linked to non-compliant invoices cannot be regularised. Transitional support measures introduced alongside the end of the grace period including sector-based derogations, case-by-case enforcement relief, and derogations for businesses still awaiting certification of their invoicing systems.

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Compliance Regime

CTC Model
Centralised platform
Centralised fiscalisation device model administered by the Direction Générale des Impôts (DGI) . Taxpayers issue standardised invoices through Electronic Fiscal Devices (DEF) directly connected to the Tax Administration. Two device types: e-UF (Unité Fiscale) for businesses without software-based invoicing capabilities, and e-MCF (Module de Contrôle Fiscal) for businesses with such capabilities. The dematerialised version (e-DEF) allows online issuance through the edef.dgirdc.cd portal .
Network
Centralised platform
Standards
DEF (Dispositifs Électroniques Fiscaux), e-DEF, e-UF, e-MCF

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

Facture normalisée (XML via DEF)

Penalties

VAT deduction non-compliance
From 15 May 2026, VAT deduction is only allowed if supported by a standardised invoice issued through an authorised Electronic Fiscal Device (DEF). VAT linked to non-compliant invoices cannot be regularised per Official Notice No. 006 of 8 April 2026 .
Failure to issue standardised invoices
VAT-registered taxpayers failing to issue standardised invoices via DEF face administrative sanctions under the DGI standardised invoicing regime . The Ministry of Finance ended the grace period suspending certain non-compliance penalties effective 15 May 2026.

Exemptions

Sector-based derogations
Sector-based derogations available for qualifying sectors; a full list of qualifying sectors to be published by the Ministry of Finance .
Pending certification
Derogation available for businesses still awaiting certification of their invoicing systems and for those operating in sectors for which a derogation request has been submitted, per Official Notice No. 006 .
Case-by-case enforcement relief
Case-by-case enforcement relief measures available to ease the transition for businesses not yet fully compliant and to prevent commercial disruptions during the final stages of the transition.
VAT threshold
Standardised invoicing obligation applies to taxpayers subject to VAT (annual turnover at or above 80 million Congolese francs). Businesses below this threshold are not required to comply.

Official Sources

  • dgi.gouv.cdOfficial site
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Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • EgyptMandatory
  • GabonMandatory

Frequently asked questions about e-Invoicing in Democratic Republic of the Congo

Yes, e-Invoicing is mandatory in Democratic Republic of the Congo for B2B (since 2025-12-01) and B2G (since 2025-12-01) transactions.

B2B e-Invoicing in Democratic Republic of the Congo is mandatory since 2025-12-01. Mandatory standardised invoicing (facture normalisée) regime via Electronic Fiscal Devices (DEF). Applies to all VAT-registered taxpayers (annual turnover at or above 80 million CDF). Strict enforcement from 15 May 2026; VAT deduction only allowed if supported by a standardised invoice.

B2G e-Invoicing in Democratic Republic of the Congo is mandatory since 2025-12-01. Mandatory standardised invoicing regime applies to all VAT-registered taxpayers, including suppliers to government entities.

Democratic Republic of the Congo supports the following e-Invoice formats: Facture normalisée (XML via DEF).

Democratic Republic of the Congo uses the following e-Invoicing standards: DEF (Dispositifs Électroniques Fiscaux), e-DEF, e-UF, e-MCF.

Centralised fiscalisation device model administered by the Direction Générale des Impôts (DGI) . Taxpayers issue standardised invoices through Electronic Fiscal Devices (DEF) directly connected to the Tax Administration. Two device types: e-UF (Unité Fiscale) for businesses without software-based invoicing capabilities, and e-MCF (Module de Contrôle Fiscal) for businesses with such capabilities. The dematerialised version (e-DEF) allows online issuance through the edef.dgirdc.cd portal .

Democratic Republic of the Congo has penalties for e-Invoicing non-compliance. VAT deduction non-compliance: From 15 May 2026, VAT deduction is only allowed if supported by a standardised invoice issued through an authorised Electronic Fiscal Device (DEF). VAT linked to non-compliant invoices cannot be regularised per Official Notice No. 006 of 8 April 2026 . Failure to issue standardised invoices: VAT-registered taxpayers failing to issue standardised invoices via DEF face administrative sanctions under the DGI standardised invoicing regime . The Ministry of Finance ended the grace period suspending certain non-compliance penalties effective 15 May 2026.

B2C e-Invoicing in Democratic Republic of the Congo is mandatory since 2025-12-01. All VAT-registered taxpayers must issue standardised invoices via Electronic Fiscal Devices (DEF) for B2C transactions, regardless of customer type.

Exemptions from Democratic Republic of the Congo e-Invoicing may apply to: Sector-based derogations, Pending certification, Case-by-case enforcement relief. Check specific criteria as exemptions vary by transaction type and business size.