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.
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.
B2G
mandatory
since 1 December 2025
Mandatory standardised invoicing regime applies to all VAT-registered taxpayers, including suppliers to government entities.
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.
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.
Standards:
DEF (Dispositifs Électroniques Fiscaux)
e-DEF
e-UF
e-MCF
Supported Formats:
Facture normalisée (XML via DEF)
Clearance Model:
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 .
N/A
N/A
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.
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.
Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Democratic Republic of the Congo e-Invoicing through Facture normalisée (XML via DEF). Integration typically requires integrating with the centralised government platform.
To integrate with Democratic Republic of the Congo e-Invoicing: 1) Ensure your software supports Facture normalisée (XML via DEF), 2) Implement the required transmission method, 3) Comply with DEF (Dispositifs Électroniques Fiscaux).
Democratic Republic of the Congo requires compliance with DEF (Dispositifs Électroniques Fiscaux), e-DEF, e-UF, e-MCF standards. Supported formats include Facture normalisée (XML via DEF).
To get started with e-Invoicing in Democratic Republic of the Congo: 1) Review Democratic Republic of the Congo's specific requirements, 2) Ensure your software supports Facture normalisée (XML via DEF) formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.
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.
Primary sources for Democratic Republic of the Congo