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Democratic Republic of the Congo e-Invoicing

Updated 17 April 2026

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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.
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.

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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.

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.

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

Primary sources for Democratic Republic of the Congo

dgi.gouv.cd, fec-rdc.com.

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