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Republic of the Congo e-Invoicing

Updated 17 April 2026

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

The Republic of the Congo mandates certified e-invoicing through the SFEC system for B2B, B2G and B2C since January 2025, under the 2025 Finance Law and Décret No. 2026-101. The centralised regime covers all economic transactions on Congolese territory except those involving foreign suppliers.

Republic of the Congo e-Invoicing Overview

B2B
mandatory
since 1 January 2025
Système de Facturation Électronique Certifié (SFEC) mandatory under Loi de Finances 2025 (Law No. 47-2024 of 20 December 2024) and regulated by Décret No. 2026-101 of 31 March 2026. Applies to all economic transactions on Congolese territory except those involving foreign suppliers.
B2G
mandatory
since 1 January 2025
SFEC obligation applies to all VAT-registered taxpayers, including suppliers to government entities, under the Loi de Finances 2025 and Décret No. 2026-101.
B2C
mandatory
since 1 January 2025
All clients, whether natural or legal persons and whether subject to tax or not, must demand from their supplier a certified invoice issued through SFEC for all acquisitions of goods and services on Congolese territory.

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Implementation Timeline(5 events)

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

Standardised electronic invoicing project announced
15 October 2018
All
Ministry of Finance and DGID launched the project to dematerialise tax filing and electronic invoicing , introducing a new standard and Système de Facturation Électronique (SFE).
Electronic Invoicing Machine test phase
1 September 2020
All
Electronic Invoicing Machine entered its test phase in Brazzaville as part of the modernisation of the Direction Générale des Impôts et des Domaines (DGID) Information System.
Loi de Finances 2025 introduces SFEC obligation
20 December 2024
All
Law No. 47-2024 of 20 December 2024 (Loi de Finances 2025) makes the Système de Facturation Électronique Certifié (SFEC) mandatory for all taxpayers to justify economic transactions with third parties. Establishes a fiscal fine of 50 million FCFA for violations and disallows VAT deduction on non-compliant transactions.
SFEC obligation enters into force
1 January 2025
All
SFEC obligation entered into force with the application of the Loi de Finances 2025 . All economic transactions on Congolese territory must be certified through the SFEC, except those involving foreign suppliers.
Décret No. 2026-101 regulates SFEC system
31 March 2026
All
The Government adopted Décret No. 2026-101 of 31 March 2026 regulating the Système de Facturation Électronique Certifié (SFEC). Sets out technical and operational requirements for certified invoicing systems administered by the Direction Générale des Impôts et des Domaines (DGID) .

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Compliance Regime

CTC Model
Centralised platform
Certified electronic invoicing system administered by the Direction Générale des Impôts et des Domaines (DGID) under the authority of the Ministry of Finance, Budget and Public Portfolio. Taxpayers must use approved invoicing systems certified by the DGID, which validates conformity with technical requirements and monitors usage. The legal framework is established by Décret No. 2026-101 of 31 March 2026 implementing the Loi de Finances 2025 .
Network
Centralised platform
Standards
SFEC (Système de Facturation Électronique Certifié)

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

SFEC certified invoice

Penalties

Failure to use SFEC
Any action violating the obligation to use the SFEC is sanctioned with a fiscal fine of 50 million FCFA under the Loi de Finances 2025 and Décret No. 2026-101 of 31 March 2026 .
VAT deduction non-compliance
VAT incurred on transactions that do not comply with the SFEC obligation does not give the right to deduction per the Loi de Finances 2025 . SFEC-related security elements must appear on detailed statements attached to VAT declarations to exercise deduction rights.

Exemptions

Foreign supplier transactions
Economic transactions involving a foreign supplier are excluded from the SFEC certification requirement under the Loi de Finances 2025 .

Cross-border Conditions

Foreign supplier exception
Cross-border transactions with foreign suppliers are exempt from the SFEC obligation; only domestic transactions on Congolese territory must be certified through the SFEC.

Official Sources

  • finances.gouv.cgOfficial site
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Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • Democratic Republic of the CongoMandatory
  • EgyptMandatory

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

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

B2B e-Invoicing in Republic of the Congo is mandatory since 2025-01-01. Système de Facturation Électronique Certifié (SFEC) mandatory under Loi de Finances 2025 (Law No. 47-2024 of 20 December 2024) and regulated by Décret No. 2026-101 of 31 March 2026. Applies to all economic transactions on Congolese territory except those involving foreign suppliers.

B2G e-Invoicing in Republic of the Congo is mandatory since 2025-01-01. SFEC obligation applies to all VAT-registered taxpayers, including suppliers to government entities, under the Loi de Finances 2025 and Décret No. 2026-101.

Republic of the Congo supports the following e-Invoice formats: SFEC certified invoice.

Republic of the Congo uses the following e-Invoicing standards: SFEC (Système de Facturation Électronique Certifié).

Certified electronic invoicing system administered by the Direction Générale des Impôts et des Domaines (DGID) under the authority of the Ministry of Finance, Budget and Public Portfolio. Taxpayers must use approved invoicing systems certified by the DGID, which validates conformity with technical requirements and monitors usage. The legal framework is established by Décret No. 2026-101 of 31 March 2026 implementing the Loi de Finances 2025 .

Republic of the Congo has penalties for e-Invoicing non-compliance. Failure to use SFEC: Any action violating the obligation to use the SFEC is sanctioned with a fiscal fine of 50 million FCFA under the Loi de Finances 2025 and Décret No. 2026-101 of 31 March 2026 . VAT deduction non-compliance: VAT incurred on transactions that do not comply with the SFEC obligation does not give the right to deduction per the Loi de Finances 2025 . SFEC-related security elements must appear on detailed statements attached to VAT declarations to exercise deduction rights.

Cross-border e-Invoicing in Republic of the Congo: Cross-border transactions with foreign suppliers are exempt from the SFEC obligation; only domestic transactions on Congolese territory must be certified through the SFEC.

B2C e-Invoicing in Republic of the Congo is mandatory since 2025-01-01. All clients, whether natural or legal persons and whether subject to tax or not, must demand from their supplier a certified invoice issued through SFEC for all acquisitions of goods and services on Congolese territory.

Exemptions from Republic of the Congo e-Invoicing may apply to: Foreign supplier transactions. Check specific criteria as exemptions vary by transaction type and business size.