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Republic of the Congo e-Invoicing
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The Republic of the Congo requires certified electronic invoices through the SFEC, run by the DGID under Décret No. 2026-101. Since 1 August 2026 it has applied to large and medium enterprises (UGE, UME), oil and gas subcontractors (USTPG) and all their suppliers; micro-enterprises (UTTPE) follow on 1 December 2026.
Previous
September 2025
SFEC pilot phase begins
Latest
1 August 2026
SFEC goes live for large and medium enterprises
Next
1 December 2026
SFEC deadline for micro-enterprises
Republic of the Congo e-Invoicing Overview
B2B
phased
since 1 August 2026Applies from
| 1 August 2026 | Issue | UGE, UME and USTPG taxpayers and all their suppliers of goods and services, regardless of size or tax residence |
| 1 December 2026 | Issue | UTTPE taxpayers (micro-enterprises) |
More detail
Every economic agent must issue or obtain a certified invoice, and a client must demand one for every purchase. The DGID rolls the obligation out by taxpayer unit, and the first phase also covers every supplier of a first-phase taxpayer. Other small businesses join later and may enrol voluntarily.
B2G
phased
since 1 August 2026Applies from
| 1 August 2026 | Issue | UGE, UME and USTPG taxpayers and all their suppliers of goods and services, regardless of size or tax residence |
| 1 December 2026 | Issue | UTTPE taxpayers (micro-enterprises) |
More detail
Suppliers to public bodies follow the same rollout as other sales. The State and local authorities are themselves exempt from using the SFEC for their public service missions.
B2C
phased
since 1 August 2026Applies from
| 1 August 2026 | Issue | UGE, UME and USTPG taxpayers and all their suppliers of goods and services, regardless of size or tax residence |
| 1 December 2026 | Issue | UTTPE taxpayers (micro-enterprises) |
More detail
Users must generate a certified invoice for each transaction and hand it to the customer even when it is not requested, and display the notice "exigez votre facture électronique certifiée" at each point of sale.
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Implementation Timeline(10 events)
Key deadlines: B2B, B2G and B2C Issue: 1 August 2026
Standardised electronic invoice demonstrated
15 October 2018
Technical
Loi de Finances 2023 requires certified invoicing
27 December 2022
Legislative
Loi de Finances 2025 strengthens the SFEC obligation
30 December 2024
Legislative
Décret No. 2026-101 regulates the SFEC
31 March 2026
Legislative
Four implementing arrêtés adopted
9 July 2026
Technical
Four implementing arrêtés dated 9 July 2026 were published on the SFEC portal and in the Journal officiel of 16 July 2026 : No. 1518 (signed jointly by three ministers) on approval procedures, and Nos. 1519 to 1521/MFBPP-CAB on fiscal requirements for terminals and software, tax relief for pilot and early adopters, and fees of 5,000,000 FCFA per approved terminal model or software version.
SFEC first phase begins
1 August 2026
All
Under a DGID communiqué of 30 July 2026 , taxpayers managed by the large and medium enterprise units (UGE, UME) and the oil and gas subcontractors unit (USTPG), and all their suppliers regardless of size or tax residence, must issue certified invoices through the SFEC. According to the SFEC FAQ , an uncertified invoice received from a UME supplier after this date is not deductible.
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Compliance Regime
Tax Authority
CTC Model
Clearance
Each invoice is sent to the central platform (PGSFEC) operated by the Direction Générale des Impôts et des Domaines (DGID) and certified before it is made available to the client. Businesses connect through the e-Facture web portal, an API, an invoicing and certification terminal (TFC) or a control and certification terminal (TCC). Under Décret No. 2026-101 of 31 March 2026 , terminals and software must be approved jointly by the DGID and the national information systems security agency (ANSSI). A certified invoice carries a sequential number certified by the platform, a qualified electronic signature and a QR verification code. Terminals may work offline and synchronise within 24 hours.
Standards
SFEC (Système de Facturation Électronique Certifié)
Record-keeping & Reporting
Archiving
10 years minimum retention by the economic agent (Arrêté No. 1519/MFBPP-CAB of 9 July 2026, Article 12)
SAF-T
Not required
N/A
Technical Formats
XML
Penalties
Failure to use SFEC
VAT deduction refused
Expenses not deductible
Expenses not supported by an invoice issued through the SFEC are excluded from deductible charges for corporate income tax. The rule entered the tax code as Article 113 A g) through the Loi de Finances 2025. Since the Loi de Finances 2026 (Law No. 42-2025 of 31 December 2025) rewrote the corporate income tax chapter, it sits in point 9 of Article 46, and Article 25 d) requires deductible charges to be backed by an SFEC invoice.
Exemptions
State and diplomatic bodies
Latest Update
Status Change
1 Aug 2026SFEC goes live for large and medium enterprises
Certified electronic invoicing through the SFEC became mandatory on 1 August 2026 for taxpayers managed by the UGE, UME and USTPG and for all their suppliers, with micro-enterprises (UTTPE) due on 1 December 2026. Status corrected from mandatory since January 2025 to phased since 1 August 2026, and the compliance model reclassified as clearance.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in the Republic of the Congo
The Republic of the Congo is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in the Republic of the Congo is in a phased rollout since 1 August 2026. The rollout runs in phases: 1 August 2026 (issue, UGE, UME and USTPG taxpayers and all their suppliers of goods and services, regardless of size or tax residence); 1 December 2026 (issue, UTTPE taxpayers (micro-enterprises)). Every economic agent must issue or obtain a certified invoice, and a client must demand one for every purchase. The DGID rolls the obligation out by taxpayer unit, and the first phase also covers every supplier of a first-phase taxpayer. Other small businesses join later and may enrol voluntarily.
B2G e-Invoicing in the Republic of the Congo is in a phased rollout since 1 August 2026. The rollout runs in phases: 1 August 2026 (issue, UGE, UME and USTPG taxpayers and all their suppliers of goods and services, regardless of size or tax residence); 1 December 2026 (issue, UTTPE taxpayers (micro-enterprises)). Suppliers to public bodies follow the same rollout as other sales. The State and local authorities are themselves exempt from using the SFEC for their public service missions.
The Republic of the Congo supports the following e-Invoice formats: XML.
The Republic of the Congo uses the following e-Invoicing standards: SFEC (Système de Facturation Électronique Certifié). Archiving requirement: 10 years minimum retention by the economic agent (Arrêté No. 1519/MFBPP-CAB of 9 July 2026, Article 12).
Each invoice is sent to the central platform (PGSFEC) operated by the Direction Générale des Impôts et des Domaines (DGID) and certified before it is made available to the client. Businesses connect through the e-Facture web portal, an API, an invoicing and certification terminal (TFC) or a control and certification terminal (TCC). Under Décret No. 2026-101 of 31 March 2026 , terminals and software must be approved jointly by the DGID and the national information systems security agency (ANSSI). A certified invoice carries a sequential number certified by the platform, a qualified electronic signature and a QR verification code. Terminals may work offline and synchronise within 24 hours.
The Republic of the Congo has penalties for e-Invoicing non-compliance. Failure to use SFEC: Any act that breaches the obligation to use the SFEC is punished by a tax fine of 50,000,000 FCFA under Article 34 bis of the VAT law, inserted by the Loi de Finances 2025 (Law No. 47-2024 of 30 December 2024); VAT deduction refused: VAT paid on a transaction that does not comply with the SFEC obligation gives no right to deduction, under Article 34 bis as amended by the Loi de Finances 2025; Expenses not deductible: Expenses not supported by an invoice issued through the SFEC are excluded from deductible charges for corporate income tax.
The next e-Invoicing deadline in the Republic of the Congo is 1 December 2026: SFEC deadline for micro-enterprises. Micro-enterprises, independent traders and craftspeople managed by the UTTPE (Unités des Très Très Petites Entreprises) must join the SFEC, mainly through the e-Facture portal or the mobile application.
B2C e-Invoicing in the Republic of the Congo is in a phased rollout since 1 August 2026. The rollout runs in phases: 1 August 2026 (issue, UGE, UME and USTPG taxpayers and all their suppliers of goods and services, regardless of size or tax residence); 1 December 2026 (issue, UTTPE taxpayers (micro-enterprises)). Users must generate a certified invoice for each transaction and hand it to the customer even when it is not requested, and display the notice "exigez votre facture électronique certifiée" at each point of sale.
Exemptions from Republic of the Congo e-Invoicing may apply to: State and diplomatic bodies, Foreign supplier transactions. Check specific criteria as exemptions vary by transaction type and business size.